Allowing the SLP of the Revenue the Court held that  though the assessee was  involved in advancement of general public utility, its services were for the benefit of trade and business, from which it received significantly high receipts, and that in the circumstances, its claim for exemption could not succeed having regard to amended section 2(15).Order of High Court is set aside.  Followed  ACIT (E) Ahmedabad Urban Development Authority  (2022) 449 ITR 1 (SC)  AY.2010-11)