TMI BlogGrant of approval for exemption u/s.10(23C)(vi) - AOP - Since the AOP is recognised as a "person" for...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 also grants exemption to a person engaged in deriving income from specified sources including the University or Educational Institution, covered by this provision and on these facts, there is no dispute before us that the appellant Educational Institution was duly registered with the State Registered Authorities and was only enga..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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