Commissioner Of Income-Tax, Bombay ... vs Gem And Jewellery Export Promotion ... on 25 June, 1982
12. Mr. Chaudhuri refers to the Counter Affidavit filed by the Union of
India in W.P.(C) 2162/2019 to submit that the Government itself has
conceded that GJEPC is a part of the list of EPCs that are under the
administrative supervision of the Union of India and that the function of
Respondent No.2 involves a strong element of national and public interest.
Relying upon Commissioner of Income Tax, Bombay City - IV v. Gem and
Jewellery Export Promotion Council, (1983) 34 CTR (Bom) 57, the learned
Senior Counsel argues that it has already been recorded that Respondent
Signature Not Verified
Digitally Signed By:HARIOM
SINGH KIRMOLIYA LPA 315/2021 Page 7 of 38
Signing Date:19.10.2022
13:21:02
Neutral Citation Number: 2022/DHC/004359
No.2 is a company established for the purposes of advancing an object of
general public utility.