Exemption u/s. 11 & 12 - Capitation Fees - Providing Education ...

Case Laws Income Tax

September 20, 2023

Exemption u/s. 11 & 12 - Capitation Fees - Providing Education services - Being a school not the professional institutions - assessee has collected ‘corpus donations’ - the observation of the AO in light of above said Act that the assessee has violated the Tamil Nadu Education Institutions (Prohibition of Collection of Capitation Fee) Act, 1992, and not entitled for exemption u/s. 11 of the Act, is totally absurd and devoid of merits. - AT

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Exemption u/s. 11 & 12 - Capitation Fees - Providing Education ...

Case Laws Income Tax

September 20, 2023

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