2023 (8) TMI 780

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....) : Mr. Vineet Dave For the Respondent(s) : Mr. K.K. Bissa ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 08.06.2015 (Annex. 33) whereby, the application filed by the petitioner for being notified under Section 10(46) of the Income Tax Act, 1961 has been rejected by the Central Board of Direct Taxes (CBDT). 2. Learned counsel for the petitioner made....

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....DT. 4. Learned counsel appearing for the respondents does not dispute the fact that the issue raised in the present writ petition now stands squarely covered by judgment in the case of Ahmedabad Urban Development Authority (supra). However, it is submitted that the issue will have to be examined by the authority in each individual case. 5. In view of the above fact situation, wherein the issue r....