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

Supreme Court of IndiaJudgment19 October 2022

Court record

Court record details
Court	Supreme Court of India
Record type	Judgment
Diary number	Diary No. 37657/2017
Date of decision	19 October 2022
Bench	HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA HON'BLE MR. JUSTICE S. RAVINDRA BHAT
Disposal	Partly Allowed, Partly Rejected, Directions for Reassessment
Reporting	reportable
Acts	Income Tax Act, 1961 Companies Act, 1956 Chartered Accountants Act, 1949 Seeds Act, 1966 Gujarat Industrial Development Act, 1962 Gujarat Maritime Board Act, 1981 International Copyrights Act, 1957
Sections	Section 2(15) Section 11 Section 12 Section 12A Section 13 Section 13(1)(bb) Section 13(1)(iv) Section 13(1)(bb) Section 13(8) Section 15 Section 15A Section 19 Section 21A Section 21B Section 21C Section 22 Section 23 Section 23C Section 24 Section 26(4)

These are the case details as recorded by the court. CourtMesh does not alter court records.

Inside the full case file

HeadnoteUnlocks with a free account

Key Facts

Legal Issues

Arguments Holding Legal Principles Case History with Orders Similar Cases Full judgment text

See the rest of this matter

The court record above is free, and it stays free. A free CourtMesh account opens the rest of the file:

The complete timeline of the matter, hearing by hearing
Every order and document on the record, ready to read
The full judgment exactly as the court published it
AI analysis: what was decided, on what reasoning, in minutes instead of an afternoon

Free account. No card. About a minute to create.

Create a free account

The same account unlocks all of CourtMesh Research: AI-powered search across 300 million+ Indian court records, a research agent that finds and reads the case law for you, and every judgment page like this one, in full.