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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Merely because s. 10(23C) provides for exemption of the income ...


Educational Institutions Can Seek Tax Exemptions u/s 10(23C) and Sections 11 & 12 If Conditions Met.

February 8, 2014

Case Laws     Income Tax     AT

Merely because s. 10(23C) provides for exemption of the income of an educational institution, it does not follow that such institution cannot avail exemption under s. 11/12 subject to conditions being fulfilled - AT

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