ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY
C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022
Bench: HON'BLE THE CHIEF JUSTICE
AC)], in our opinion lay
down the correct interpretation of the last ten words in Section 2 clause(15).
The true meaning of these last ten words is that when the purpose of a trust
or institution is the advancement of an object of general public utility, it is
that object of general public utility and not its accomplishment
