2023 (6) TMI 1177 - SCH - Income Tax

Exemption u/s 11 - scope and amplitude of the definition charitable purpose - correct interpretation of the proviso to Section 2(15) for charitable purpose - HELD THAT - The issue is covered by the judgment reported as Ahmedabad Urban Delvelopment Authority 2022 (10) TMI 948 - SUPREME COURT The special leave petition is dismissed in the light of the said judgment and the clarification.

Summary

The Supreme Court of India in 2023 (6) TMI 1177 - SC Order, with Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta, condoned the delay. The judgment referred to "Ahmedabad Urban Development Authority vs. Commissioner of Income Tax", 2022 SCC Online SC 1461. The special leave petition was dismissed in line with the mentioned judgment. Any pending applications were disposed of.