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1987 (5) TMI 15 - HC - Income Tax
Extract:
.......tion 2(15), it is difficult to put it in section 10(22) of the Act. We, therefore, hold that the assessee (trust) is not an educational institution within the meaning of section 10(22) of the Income-tax Act, 1961. It is, therefore, liable to be assessed under the Act. The reference is thus answered against the assessee and in favour of the Revenue.