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Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Exemption u/s 11 - education activities - transport and hostel ...

Income Tax

September 19, 2017

Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

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  2. Exemption u/s 11 - whether the hostel activity of the trust which is imparting dental education in the institution established by it is a business activity incidental to...

  3. Exemption u/s 11 - proof of hostel facilities as object of educational activities performed by the society - charitable activity u/s 2(15) - providing of hostel...

  4. Charitable Activities or not - activities of the Trust in providing hostel accommodation facilities to the students who come to Pune for education do not fall within the...

  5. Exemption u/s 11 - charitable activity u/s 2(15) - In the absence of any evidence to show that the hostel facilities were provided to anybody other than students and...

  6. Exemption u/s 11 - assessee is running a hostel and every year surplus is generated - As hostel fee income is subservient to the main object of the education and...

  7. Exemption u/s 11 - activity of renting out the hostel facilities to the students - The proviso restricts the exemption to the trust if it’s activities falls in the last...

  8. Exemption u/s 11 - addition on account of hostel surplus fee received by the assessee - ‘providing hostel to the students/staff working for the society is incidental to...

  9. Exemption u/s 11 - Providing hostel facilities - The assessee is not admitting other persons in the building. It is providing facility only to the students, and there...

  10. Exemption of income u/s 11 - running of hostels and providing transportation facilities to the students - facilities to the students and staff is incidental to achieve...

 

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