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Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Exemption u/s 10(23)– if the annual gross receipt of the ...


Educational Institutions Eligible for Tax Exemption if Annual Receipts Are Under Rs. 1 Crore Per Section 10(23)(iiiad.

August 9, 2014

Case Laws     Income Tax     AT

Exemption u/s 10(23)– if the annual gross receipt of the educational institution is considered separately, the same is below ₹ 1 crore in each year, therefore, it is entitled for exemption u/s 10(23)(iiiad) - AT

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