INCOME TAX : Where assessee, urban development authority was created under Gujarat Town Planning and Urban Development Act, 1976, for framing and implementing town Planning Scheme and to carry out object and purpose of Town Planning Act, since no services were rendered to any particular trade commerce or business and collection of fees and cess was incidental to object and purpose of Act, assessee can be said to be providing general public utility services and, thus,INCOME TAX : Where assessee, urban development authority was created under Gujarat Town Planning and Urban Development Act, 1976, for framing and implementing town Planning Scheme and to carry out object and purpose of Town Planning Act, since no services were rendered to any particular trade commerce or business and collection of fees and cess was incidental to object and purpose of Act, assessee can be said to be providing general public utility services and, thus,www.taxmann.com Latest Case LawsRead More
