https://www.taxtmi.com/caselaws?id=283415 The Tribunal partly allowed the assessee's appeals, determining that the income of the educational institutions was exempt under sub-clause (iiiad) of clause (23C) of section 10. The Tribunal upheld the validity of the re-assessment proceedings, ruling that the notices under section 148 were properly served and the reopening was not based on a change of opinion. It clarified that the service of notice was not dependent on the signature but on actual receipt by an authorized person. The Tribunal also emphasized that each educational institution's gross receipts should be considered separately for exemption under section 10(23C)(iiiad). en-us Fri, 11 Feb 2011 00:00:00 +0530 Sat, 21 Sep 2019 17:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283415 The Tribunal partly allowed the assessee's appeals, determining that the income of the educational institutions was exempt under sub-clause (iiiad) of clause (23C) of section 10. The Tribunal upheld the validity of the re-assessment proceedings, ruling that the notices under section 148 were properly served and the reopening was not based on a change of opinion. It clarified that the service of notice was not dependent on the signature but on actual receipt by an authorized person. The Tribunal also emphasized that each educational institution's gross receipts should be considered separately for exemption under section 10(23C)(iiiad). Case-Laws Income Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283415