https://www.taxtmi.com/caselaws?id=30481 The court upheld the decision that the trust's income, including alleged capitation fees, was exempt under section 10(22) of the Income-tax Act, 1961, as it operated solely for educational purposes. The appeals were dismissed as there was no evidence to support the Revenue's claim of capitation fees being charged for BDS seats. The court emphasized that the trust's activities were charitable and educational in nature, not profit-making, and found no irregularities in the trust's accounts. en-us Mon, 04 Feb 2008 00:00:00 +0530 Fri, 29 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30481 The court upheld the decision that the trust's income, including alleged capitation fees, was exempt under section 10(22) of the Income-tax Act, 1961, as it operated solely for educational purposes. The appeals were dismissed as there was no evidence to support the Revenue's claim of capitation fees being charged for BDS seats. The court emphasized that the trust's activities were charitable and educational in nature, not profit-making, and found no irregularities in the trust's accounts. Case-Laws Income Tax Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30481