https://www.taxtmi.com/caselaws?id=236927 The Tribunal remitted the matter back to the assessing officer for further examination in light of relevant case law, emphasizing the necessity of obtaining approval from the prescribed authority and determining if capitation fees were being collected. It clarified the interpretation of Sec.10(23C) in relation to Sec.10(22) and (22A), addressing monitoring mechanisms and the availability of exemptions based on actual facts. The Tribunal highlighted the importance of monitoring mechanisms under Sec.10(23C) and instructed investigation into capitation fees collection by educational institutions. The Revenue's appeal was allowed, indicating a decision in their favor on the issues raised. en-us Fri, 29 Jan 2010 00:00:00 +0530 Thu, 12 Sep 2013 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236927 The Tribunal remitted the matter back to the assessing officer for further examination in light of relevant case law, emphasizing the necessity of obtaining approval from the prescribed authority and determining if capitation fees were being collected. It clarified the interpretation of Sec.10(23C) in relation to Sec.10(22) and (22A), addressing monitoring mechanisms and the availability of exemptions based on actual facts. The Tribunal highlighted the importance of monitoring mechanisms under Sec.10(23C) and instructed investigation into capitation fees collection by educational institutions. The Revenue's appeal was allowed, indicating a decision in their favor on the issues raised. Case-Laws Income Tax Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236927