https://www.taxtmi.com/caselaws?id=181797 The Tribunal granted exemption under Section 10(23C)(iiiad) for AY 2000-01, 2001-02, and 2002-03, finding the society's annual receipts below Rs. 1 crore. For AY 2003-04 to 2006-07, exemptions under Sections 11 and 12 were allowed, emphasizing the society's charitable status and educational activities. The Tribunal directed verification of capital expenditures and compliance with loan regulations, while permitting deductions for genuine educational expenses and donations to registered charitable institutions. en-us Fri, 23 Jul 2010 00:00:00 +0530 Wed, 04 Oct 2023 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181797 The Tribunal granted exemption under Section 10(23C)(iiiad) for AY 2000-01, 2001-02, and 2002-03, finding the society's annual receipts below Rs. 1 crore. For AY 2003-04 to 2006-07, exemptions under Sections 11 and 12 were allowed, emphasizing the society's charitable status and educational activities. The Tribunal directed verification of capital expenditures and compliance with loan regulations, while permitting deductions for genuine educational expenses and donations to registered charitable institutions. Case-Laws Income Tax Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181797