Court Rules Hostel Facilities as "Imparting Education" for Tax Exemption u/s 2(15) of Income Tax Act.

Exemption u/s 11 - whether providing hostel facility to the needy students by appellant-trust is to be considered as imparting education within the meaning of section 2(15) or it would fall within the clause "advancement of any other object of general public utility" provided in the proviso appended to section 2(15)? - HELD Yes - AT .....

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