ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS)versusAHMEDABAD URBAN DEVELOPMENT AUTHORITY
2022 INSC 111219 October 2022Disposed off
The Supreme Court interpreted the proviso to Section 2(15) of the Income Tax Act, 1961, which defines 'charitable purpose' for entities advancing 'any other object of general public utility' (GPU). The Court held that a GPU charity cannot engage in trade, commerce, or business, or provide services in relation thereto, …
SH. P.G.GUPTA ETC. ETC.versusSTATE OF GUJARAT AND ORS.
1994 INSC 60714 December 1994Dismissed
The Gujarat government converted 396 lower‑income group houses from a rental scheme to a hire‑purchase scheme and set eligibility criteria requiring five years continuous residence, excluding retired servants. Category III employees, who had vacated their Pahari houses for better accommodation in Gandhinagar, and Categ…
GUJARAT HOUSING BOARD ENGINEERS ASSOCIATION AND ANR.versusSTATE OF GUJARAT AND ORS.
1993 INSC 3635 November 1993Appeal(s) allowed
The Gujarat Housing Board Engineers Association and certain board employees challenged a direction from the Gujarat State Government that the Board appoint an officer from the State's Building and Communication Department on deputation to the post of Assistant Housing Commissioner (Technical). The High Court dismissed …