Exemption u/s. 10(22) - The recipient of the income must have ...
Income Tax Exemption u/s 10(22) Requires Institution to Be Educational and Based in India, Foreign Ties Irrelevant.
December 5, 2018
Case Laws Income Tax AT
Exemption u/s. 10(22) - The recipient of the income must have the character of an educational institute in India and its character outside India or it being a part of university existing outside India is not relevant for deciding whether its income would be exempt u/s. 10(22) of the Act or not.
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