Exemption u/s 11 - charitable activity u/s 2(15) - In the ...

Case Laws Income Tax

July 23, 2021

Exemption u/s 11 - charitable activity u/s 2(15) - In the absence of any evidence to show that the hostel facilities were provided to anybody other than students and staff of the trust, the hostel facilities provided by the educational institution shall be construed to be the intrinsic part of the ‘educational activities’ of the assessee and they cannot be considered different than activities of the society of ‘education’ - It comes under the charitable purpose which is exempt u/s 11 - AT

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Exemption u/s 11 - charitable activity u/s 2(15) - In the ...

Case Laws Income Tax

July 23, 2021

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