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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Certificate under Section 10(23C)(vi) refused - certificate ...


Court Grants Educational Institution's Request for Section 10(23C)(vi) Certificate After Initial Refusal Despite Section 12A Approval. (23C.

January 1, 2016

Case Laws     Income Tax     HC

Certificate under Section 10(23C)(vi) refused - certificate under Section 12A already issued - petitioner institution is established for the sole purpose of imparting education in a specialised field. Hence, the petition is allowed. Certificate under Section 10(23C)(vi) to be allowed - HC

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