Hence, keeping in view that the annual receipt of the education ...
Income Tax
May 25, 2020
Hence, keeping in view that the annual receipt of the education institute is less than ₹ 1 crore, the education institute is solely involved in the educational activity and since the objects clause of the trust during the year under consideration is to carry the educational activities and keeping in view that no other material contra has been brought by the revenue. We hereby hold that the assessee is eligible for deduction u/s 10(23C)
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