https://www.taxtmi.com/caselaws?id=401605 Exemption under Section 10(23C)(vi) and (via) was declined on the view that the petitioner was not an educational institution, but the record was incomplete on whether it existed solely for educational purposes and whether fee collection for examinations indicated profit-making. The HC found that the materials before the authority did not adequately address these questions, so the matter required reconsideration after both sides were allowed to place additional material on record. The impugned order was quashed and the matter remanded to the competent authority for fresh consideration in accordance with law after hearing the parties. en-us Thu, 03 Dec 2020 00:00:00 +0530 Fri, 11 Dec 2020 15:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401605 Exemption under Section 10(23C)(vi) and (via) was declined on the view that the petitioner was not an educational institution, but the record was incomplete on whether it existed solely for educational purposes and whether fee collection for examinations indicated profit-making. The HC found that the materials before the authority did not adequately address these questions, so the matter required reconsideration after both sides were allowed to place additional material on record. The impugned order was quashed and the matter remanded to the competent authority for fresh consideration in accordance with law after hearing the parties. Case-Laws Income Tax Thu, 03 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401605