Court Clarifies Section 10(23C) for Educational Institutions; Remands Case for Proper Law Application. https://www.taxtmi.com/highlights?id=16012 Educational institutions u/s 10(23C) – General observations should not and cannot become the basis of invoking 13th proviso to Section 10(23C) - issue restored for fresh decision. - HC en-us Sat, 23 Nov 2013 20:13:37 +0530 Sat, 23 Nov 2013 20:13:37 +0530 TaxTMI RSS Generator Court Clarifies Section 10(23C) for Educational Institutions; Remands Case for Proper Law Application. https://www.taxtmi.com/highlights?id=16012 Educational institutions u/s 10(23C) – General observations should not and cannot become the basis of invoking 13th proviso to Section 10(23C) - issue restored for fresh decision. - HC Highlights Income Tax Sat, 23 Nov 2013 20:13:37 +0530 https://www.taxtmi.com/highlights?id=16012