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
Section 12AA(1) of the
IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export
of all kind of ready-made garments, knitwear, and garments made of leather, jute
and hemp. It does not per se engage in any activity for profit, and its mandate is
to ensure that Indian apparel manufacturers, are given
