https://www.taxtmi.com/highlights?id=62900 Exemption u/s 11 - assessee has paid most of the scholarship amount to the students of a particular religious community which is a clear violation of Section 13(1)(b) - Just because advertisement was published in Urdu language and that too in one newspaper, it cannot be presumed that it was targeted at the students belonging to a particular community only. In fact, a similar finding of CIT(A) in the assessment year 2010-11 was accepted by the revenue and was not even challenged before the Tribunal. - Benefit of exemption cannot be denied - HC en-us Wed, 13 Apr 2022 16:28:36 +0530 Wed, 13 Apr 2022 16:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62900 Exemption u/s 11 - assessee has paid most of the scholarship amount to the students of a particular religious community which is a clear violation of Section 13(1)(b) - Just because advertisement was published in Urdu language and that too in one newspaper, it cannot be presumed that it was targeted at the students belonging to a particular community only. In fact, a similar finding of CIT(A) in the assessment year 2010-11 was accepted by the revenue and was not even challenged before the Tribunal. - Benefit of exemption cannot be denied - HC Highlights Income Tax Wed, 13 Apr 2022 16:28:36 +0530 https://www.taxtmi.com/highlights?id=62900