2023 (6) TMI 825 - SCH - Income Tax

Exemption u/s 11 - scope and amplitude of the definition charitable purpose - correct interpretation of the proviso to Section 2(15) charitable purpose - HELD THAT - The impugned order does not call for interference, having regard to the law declared by this Court in the case of Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority 2022 (10) TMI 948 - SUPREME COURT . The special leave petition is accordingly dismissed. All pending applications are disposed of.