https://www.taxtmi.com/caselaws?id=353055 The Tribunal set aside the Commissioner's rejection of approval under section 10(23C), emphasizing that ancillary objects related to child labor were deemed ancillary to the main educational purpose of the pharmacy college. The Tribunal directed a reevaluation of the exemption application, highlighting the significance of the institution's primary educational purpose in determining eligibility for exemption. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 27 Dec 2017 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353055 The Tribunal set aside the Commissioner's rejection of approval under section 10(23C), emphasizing that ancillary objects related to child labor were deemed ancillary to the main educational purpose of the pharmacy college. The Tribunal directed a reevaluation of the exemption application, highlighting the significance of the institution's primary educational purpose in determining eligibility for exemption. Case-Laws Income Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353055