2018 (4) TMI 1577

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....THE PETITIONER ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) In these appeals filed by the Revenue, respondent is Ahmedabad Urban Development Authority. Revenue's contention is that the activities of the AUDA are in the nature of trade, commerce or business and cannot be regarded as activities for charitable purpose. Consequently, the Revenue desirous to disallow the benefit of s....