https://www.taxtmi.com/caselaws?id=77676 The court dismissed the appeal by the Revenue, affirming that an educational institution could claim exemption under section 11 of the Income-tax Act without being notified under section 10(23C)(vi). The court emphasized that compliance with conditions under section 11 sufficed for exemption, even if conditions under section 10(23C)(vi) were not met. The judgment in Bar Council of Maharashtra [1981] 130 ITR 28 (SC) was pivotal, as the assessee had fulfilled all requirements under section 11. Consequently, the court found no substantial question of law and upheld the Tribunal's decision in favor of the assessee. en-us Thu, 20 Aug 2009 00:00:00 +0530 Fri, 23 Sep 2011 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77676 The court dismissed the appeal by the Revenue, affirming that an educational institution could claim exemption under section 11 of the Income-tax Act without being notified under section 10(23C)(vi). The court emphasized that compliance with conditions under section 11 sufficed for exemption, even if conditions under section 10(23C)(vi) were not met. The judgment in Bar Council of Maharashtra [1981] 130 ITR 28 (SC) was pivotal, as the assessee had fulfilled all requirements under section 11. Consequently, the court found no substantial question of law and upheld the Tribunal's decision in favor of the assessee. Case-Laws Income Tax Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77676