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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Exemption u/s 11 - teaching courses conducted by the assessee do ...

Case Laws     Income Tax

October 15, 2015

Exemption u/s 11 - teaching courses conducted by the assessee do not result in conferment of any degree or diploma and remains unrecognised - all kinds of knowledge would not fall within the definition of "education", and therefore, cannot be treated as a charitable institution as provided in section 2(15) - AT

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