https://www.taxtmi.com/caselaws?id=11788 The High Court of Delhi dismissed the Revenue's appeal under section 260A of the Income-tax Act, 1961, regarding the interpretation of section 10(22). The court held that an assessee providing financial assistance to educational institutions qualifies for the benefit of section 10(22) if the primary purpose of the society is to establish educational institutions. Relying on a previous Supreme Court decision, the court concluded that societies established solely for educational purposes, even if providing financial aid to colleges or schools, are considered 'educational institutions' under the Act. The Revenue's appeal was dismissed as no substantial question of law remained for consideration. en-us Wed, 03 Dec 2003 00:00:00 +0530 Mon, 08 Feb 2010 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11788 The High Court of Delhi dismissed the Revenue's appeal under section 260A of the Income-tax Act, 1961, regarding the interpretation of section 10(22). The court held that an assessee providing financial assistance to educational institutions qualifies for the benefit of section 10(22) if the primary purpose of the society is to establish educational institutions. Relying on a previous Supreme Court decision, the court concluded that societies established solely for educational purposes, even if providing financial aid to colleges or schools, are considered 'educational institutions' under the Act. The Revenue's appeal was dismissed as no substantial question of law remained for consideration. Case-Laws Income Tax Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11788