https://www.taxtmi.com/caselaws?id=27780 The court held that the assessee, primarily providing financial assistance to students, did not qualify as an educational institution under section 10(22) but was eligible for exemption under section 11. Consequently, the court ruled against the assessee on the first question in favor of the Revenue and in favor of the assessee on the second question against the Revenue. en-us Fri, 15 Jun 1984 00:00:00 +0530 Mon, 11 Jul 2016 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27780 The court held that the assessee, primarily providing financial assistance to students, did not qualify as an educational institution under section 10(22) but was eligible for exemption under section 11. Consequently, the court ruled against the assessee on the first question in favor of the Revenue and in favor of the assessee on the second question against the Revenue. Case-Laws Income Tax Fri, 15 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27780