https://www.taxtmi.com/caselaws?id=367664 The Tribunal allowed both appeals for statistical purposes and remanded the matters to the respective authorities for fresh decisions based on the specific criteria outlined in the Income-tax Act. The denial of exemption under section 10(23C)(iiiab) was challenged on grounds that the educational institution was separate from the profitable hotel business. The denial of registration under section 12A was based on findings related to the hotel business. Both appeals were remanded for fresh decisions in accordance with the law. en-us Tue, 21 Aug 2018 00:00:00 +0530 Mon, 24 Sep 2018 16:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367664 The Tribunal allowed both appeals for statistical purposes and remanded the matters to the respective authorities for fresh decisions based on the specific criteria outlined in the Income-tax Act. The denial of exemption under section 10(23C)(iiiab) was challenged on grounds that the educational institution was separate from the profitable hotel business. The denial of registration under section 12A was based on findings related to the hotel business. Both appeals were remanded for fresh decisions in accordance with the law. Case-Laws Income Tax Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367664