SECTION 10(23C)
- The Kerala High Court held that religious teaching in a seminary is education and seminary is therefore an 'educational institution' entitled for exemption under section 10(23C)(iiiad).
- The Punjab & Haryana High Court held that where assessee-society devoted solely for education purposes for last 18 years, it could not be denied exemption under section 10(23C)(vi) on ground that it was making profits.
0 comments:
Post a Comment