Gujarat Industrial Development Corporation, Etc. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1997-08-20 Section: 10(20A) Acts: Income Tax Act 1961, Constitution of India, Gujarat Industrial Development Act 1962 Result: Assessee Citation: (1997) 142 CTR (SC) 181 : (1997) 227 ITR 414 (SC) : (1997) 94 TAXMAN 64 Justices: B.N. Kirpal & K.T. Thomas, JJ. Appeal No: Civil Appeal No. 2950 of 1985* with 3482 of 1990 & 2267 of 1991
Whether industrial development could be enveloped within the expression 'planning, development or improvement of cities, towns and villages' in section 10(20A) of the Income-tax Act for claiming tax exemption --- Held Yes

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