https://www.taxtmi.com/caselaws?id=25594 The court held that Agarwal Shiksha Samiti Trust is a separate legal entity for income tax assessment purposes and qualifies as an educational institution eligible for exemption under section 10(22) of the Income-tax Act. The trust's activities focused on educational promotion without profit motives, meeting the statutory criteria. The court ruled in favor of the trust, emphasizing its distinct legal status and adherence to the educational objectives outlined in the Act. en-us Wed, 12 Aug 1987 00:00:00 +0530 Fri, 29 Jan 2010 16:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25594 The court held that Agarwal Shiksha Samiti Trust is a separate legal entity for income tax assessment purposes and qualifies as an educational institution eligible for exemption under section 10(22) of the Income-tax Act. The trust's activities focused on educational promotion without profit motives, meeting the statutory criteria. The court ruled in favor of the trust, emphasizing its distinct legal status and adherence to the educational objectives outlined in the Act. Case-Laws Income Tax Wed, 12 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25594