Exemption u/s 11 - activity of renting out the hostel facilities ...

Case Laws Income Tax

November 26, 2021

Exemption u/s 11 - activity of renting out the hostel facilities to the students - The proviso restricts the exemption to the trust if it’s activities falls in the last limb i.e. advancement of any other object of general public utility. In other words, the restrictions imposed under the proviso to section 2(15) of the Act cannot be made applicable in the case on hand as the assessee is engaged in the activity of education - AT

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Exemption u/s 11 - activity of renting out the hostel facilities ...

Case Laws Income Tax

November 26, 2021

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