https://www.taxtmi.com/caselaws?id=34570 An educational institution did not lose its character as existing solely for educational purposes under section 10(23C)(vi) merely because its memorandum included extra mural studies, extension programmes and field outreach activities. Those activities were treated as part of the modern educational framework required by the University Grants Commission and as supporting the educational process, not as independent commercial or charitable objects. The revenue's narrow view that any object beyond classroom teaching defeated exclusivity was rejected, and the institution was held to satisfy the exemption condition. en-us Fri, 21 Aug 2009 00:00:00 +0530 Wed, 16 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34570 An educational institution did not lose its character as existing solely for educational purposes under section 10(23C)(vi) merely because its memorandum included extra mural studies, extension programmes and field outreach activities. Those activities were treated as part of the modern educational framework required by the University Grants Commission and as supporting the educational process, not as independent commercial or charitable objects. The revenue's narrow view that any object beyond classroom teaching defeated exclusivity was rejected, and the institution was held to satisfy the exemption condition. Case-Laws Income Tax Fri, 21 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34570