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1. Approval for exemption u/s 10 (23C) (vi) denied - existing solely for the educational activities or not - If the surplus is utilized for educational activities then it...

2. Grant of approval for exemption u/s.10(23C)(vi) - AOP - Since the AOP is recognised as a "person" for the purpose of Income Tax Act, 1961 and Section 10(23C) of the Act...

3. Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

4. Exemption u/s 11 - proof of hostel facilities as object of educational activities performed by the society - charitable activity u/s 2(15) - providing of hostel...

5. Exemption from Service Tax - allied educational activities or not - The services rendered by the petitioner Universities by way of affiliation and allied activities...

6. Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the...

7. Deduction u/s 80P - In case of co-operative credit society, income to which benefit of section 80P(2)(a)(i) is not allowed, e.g., rental income, interest income from...

8. Classification of Horticulture service - activity of Plantation of trees, shrubs etc, Horticulture cleaning daily of garden and removal foe laves and unwanted vegetation...

9. Exemption u/s 11 - claiming benefit of accumulation u/s 11(2) over deemed income u/s 11(3) - non application of income - the assessee should not be eligible to claim...

10. Conditional Exemption - Whether reversal of cenvat credit before utilizing would be amount to non availment of credit - it amount to non availment of credit - benefit of...

11. Benefit of exemption - Educational services - services supplied for the exams - As all criteria are complied with and the State Examination Board being the ‘educational...

12. Denial of exemption u/s 11 and 12 - Taxing surplus from Transportation and Games holding that the transportation activity, games activity and picnic are business...

13. Withholding tax u/s 195 - foreign remittances - payment of examination fee collected from the students - The expression ‘teaching in or by educational institution’...

14. Exemption u/s 11 - charitable activity u/s 2(15) - In the absence of any evidence to show that the hostel facilities were provided to anybody other than students and...

15. Deemed income from house property - farm house - whether land was used for the agriculture/horticulture business and hence, it shall be treated as an exempted income u/s...