Exemption - Surplus - The provisions of Section 10(23C) cannot ...

Section 10(23C) Exemptions: Educational Institutions Qualify Even with Surplus, If Not-for-Profit Criteria Are Met.

February 12, 2013

Case Laws Income Tax HC

Exemption - Surplus - The provisions of Section 10(23C) cannot be interpreted regressively to deny exemptions. So long as the institution exists solely for educational purposes and not for profit, the test is met - HC

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Exemption - Surplus - The provisions of Section 10(23C) cannot ...

Section 10(23C) Exemptions: Educational Institutions Qualify Even with Surplus, If Not-for-Profit Criteria Are Met.

February 12, 2013

Case Laws Income Tax HC

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