https://www.taxtmi.com/caselaws?id=18299 The High Court held that Oxford University Press, Bombay, does not qualify for exemption under Section 10(22) of the Income-tax Act, 1961, as it does not exist in India solely for educational purposes. The Court ruled in favor of the Revenue, concluding that the Press's activities in India were commercial and profit-oriented, thus not meeting the criteria for exemption. Consequently, the Press was not considered a University or educational institution eligible for the said exemption. en-us Thu, 21 Dec 1995 00:00:00 +0530 Wed, 30 Sep 2009 11:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18299 The High Court held that Oxford University Press, Bombay, does not qualify for exemption under Section 10(22) of the Income-tax Act, 1961, as it does not exist in India solely for educational purposes. The Court ruled in favor of the Revenue, concluding that the Press's activities in India were commercial and profit-oriented, thus not meeting the criteria for exemption. Consequently, the Press was not considered a University or educational institution eligible for the said exemption. Case-Laws Income Tax Thu, 21 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18299