Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2012 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (3) TMI 289 - HC - Income TaxExemption u/s 10(23C)(vi) - the aforesaid institute was not directly imparting education and had not employed teachers who were teaching or giving lectures to the students - Madhya Pradesh High Court in CIT v. M.P. Rajya Pathya Pustak Nigam, (2009) 226 CTR (MP) 497 examined a similar question and after referring to several decisions has held that the term educational purpose was not restricted merely to holding of teaching class or lectures but educational purpose was equally served when educational text books were published - Decided in favor of the assessee
|