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
20A) and 10(23) were deleted/omitted by Finance Act, 2002,
w.e.f. 01.04.2003. While both these provisions are not directly relevant for
deciding the primary question (i.e., as to what charitable purpose is, under Section
2 (15)), they still have an important bearing in the present case. This is because
in view of the circumstances that the provisions were deleted
