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2023 (7) TMI 622 - SCH - Income TaxExemption u/s 11 - scope and amplitude of the definition “charitable purpose” - Claim denied as activities are commercial in nature and cannot be held to be charitable in view of the proviso (ii) to section 2(15) - ITAT and HC allowed exemption to assessee - As submitted that this Special Leave Petition could be dispose of in terms of the said judgment in AHMEDABAD URBAN DEVELOPMENT AUTHORITY [2022 (10) TMI 948 - SUPREME COURT] and observations of this Court, inter alia, in para 282 would squarely apply to this case also. HELD THAT:- In the circumstances, the impugned order is set aside. The Special Leave Petition is disposed of in terms of the [2022 (10) TMI 948 - SUPREME COURT] judgment.
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