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Section 43 Section 6(1)3 Section 23 Section 6(2)2 Section 652

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

12A and Section 10(23C)(iv) while issuing various certificates from time to time (from AY 1996-1997 to 2007-2008); therefore, it had accepted that the assessee’s object and purpose was charitable, i.e., advancement of general public utility. Also, to reflect that there is no business/trade/commerce involved and profit motive is absent the learned counsel relied upon

INCOME TAX OFFICER AND ANR. vs. V.MOHAN AND ANR

C.A. No.-008592-008593 - 2010Supreme Court14 Dec 2021

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

Section 2Section 2(2)(c)Section 6Section 6(1)

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

INCOME TAX OFFICER AND ANR. vs. V.MOHAN AND ANR

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

INCOME TAX OFFICER AND ANR. vs. V.MOHAN AND ANR

COMMNR. OF CENTRAL EXCISE, MUMBAI vs. M/S. ALLIED PHOTOGRAPHICS INDIA LTD

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A