https://www.taxtmi.com/caselaws?id=35487 The High Court set aside the Chief Commissioner of Income-tax's order rejecting a tax exemption application under section 10(23C)(vi) of the Income-tax Act. The court emphasized that as long as an educational institution primarily exists for educational purposes and not for profit, additional objectives like serving other entities do not disqualify it from tax benefits. The court directed a fresh decision in line with this interpretation, highlighting compliance with relevant provisions of the Act. en-us Tue, 12 May 2009 00:00:00 +0530 Sun, 02 May 2010 22:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35487 The High Court set aside the Chief Commissioner of Income-tax's order rejecting a tax exemption application under section 10(23C)(vi) of the Income-tax Act. The court emphasized that as long as an educational institution primarily exists for educational purposes and not for profit, additional objectives like serving other entities do not disqualify it from tax benefits. The court directed a fresh decision in line with this interpretation, highlighting compliance with relevant provisions of the Act. Case-Laws Income Tax Tue, 12 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35487