Exemption u/s. 11 & 12 - commercialization of education - paying ...

Educational Institution's Commission Payments for Student Recruitment Do Not Compromise Tax Exemption Status u/ss 11 and 12.

May 13, 2021

Case Laws Income Tax AT

Exemption u/s. 11 & 12 - commercialization of education - paying huge commission to middle men to bring students to assessee’s institution - It is not a case of broker and commission payment but payment for liasoning which is very much essential in these days and especially considering the number of educational institutions available and also the vast area from where the students come from. This cannot be a reason to conclude that the assessee is carrying on a commercial venture. - There is no question of denial of exemption u/s. 11. - AT

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Exemption u/s. 11 & 12 - commercialization of education - paying ...

Educational Institution's Commission Payments for Student Recruitment Do Not Compromise Tax Exemption Status u/ss 11 and 12.

May 13, 2021

Case Laws Income Tax AT

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