Registration u/s. 12AA - Mother’s Pride School on a franchise ...

Case Laws Income Tax

June 20, 2019

Registration u/s. 12AA - Mother’s Pride School on a franchise basis - A playschool cannot, by any stretch of imagination, be regarded as scholastic instruction. ‘Education’, as the word appears in s. 2(15), though not to be understood pedantically, has to have the elements of structured courses, designed to impart knowledge/training; accreditation; examination, etc., and cannot be understood in a loose sense - registration rightly denied

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Registration u/s. 12AA - Mother’s Pride School on a franchise ...

Case Laws Income Tax

June 20, 2019

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