2005 (8) TMI 2

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..... ng parallel college for coaching private students for writing various University examinations as well as computer courses for training students for A level and O level examinations conducted by the DOEACC society an organisation under the control of the Ministry of Communication and Information Technology, Government of India. The challenge is against the provisions of the Finance Act, 1994 au .....

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..... O level certificate examinations which are conducted by DOEACC society. In the judgment in W.P.C. No. 728 of 2004 and connected cases referred to above. It was held that an educational institution conducting any course which is a requirement to write examination to obtain degree or certificate awarded by any agency created by law, is entitled to exemption under the definition Clause 65(27) of the .....

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