https://www.taxtmi.com/caselaws?id=270444 The Court treated the dispute as turning on whether the junior high school and intermediate college were legally separate institutions or merely different sections of one institution for exemption under section 10(23C), and whether annual receipts were correctly computed for the statutory threshold. It noted that the society was a distinct legal entity, but the status of the institutions, their recognition under different educational enactments, and the effect of the exemption provisions had not been fully examined below. On that basis, the Court found the substantial questions of law fit for consideration and admitted the appeal, directing notice to issue. en-us Tue, 05 Jan 2016 00:00:00 +0530 Tue, 03 May 2016 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270444 The Court treated the dispute as turning on whether the junior high school and intermediate college were legally separate institutions or merely different sections of one institution for exemption under section 10(23C), and whether annual receipts were correctly computed for the statutory threshold. It noted that the society was a distinct legal entity, but the status of the institutions, their recognition under different educational enactments, and the effect of the exemption provisions had not been fully examined below. On that basis, the Court found the substantial questions of law fit for consideration and admitted the appeal, directing notice to issue. Case-Laws Income Tax Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270444