Computation of deduction u/s 10(23C) - aggregate annual receipts ...

Court Rules Separate Tax Calculations for Educational Institutions u/s 10(23C); No Combined Receipts Allowed.

January 25, 2018

Case Laws Income Tax HC

Computation of deduction u/s 10(23C) - aggregate annual receipts of two institutions - where there are more than one such institutions, which are under a particular society or trust, such as the assessee society in the present case, the aggregate annual receipts of each of the educational institutions would have to be considered separately and not together. - HC

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Computation of deduction u/s 10(23C) - aggregate annual receipts ...

Court Rules Separate Tax Calculations for Educational Institutions u/s 10(23C); No Combined Receipts Allowed.

January 25, 2018

Case Laws Income Tax HC

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