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2007 (7) TMI 298 - HC - Income TaxAssessee, computer centre manned by the Government officers - providing consultancy, taking of projects and imparting training programme with the object of promoting computer/science - Claim of exemption u/s 11 as “charitable institution” and 10(22) as “educational institute” – assessee is earning income mainly thorough consultancy services and business is not carried by beneficiaries - Simply because the users of the services rendered were colleges, universities, Government departments and organizations, etc., would not necessarily lead to the conclusion that the assessee was an educational institution existing solely for educational purposes – exemption not granted u/s 10(22) and u/s 11
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