https://www.taxtmi.com/caselaws?id=314181 The Tribunal allowed the appeals filed by the assessee for AY 2014-15 and 2017-18, overturning the CIT(A)'s decision. It concluded that the appellant's activities, focused on enhancing technical competencies and providing consultancy services, were aligned with educational objectives and not purely commercial. Consequently, the Tribunal granted the benefit of Section 11 of the Income Tax Act, recognizing the appellant's entitlement to tax exemption as an educational institution. en-us Mon, 20 Dec 2021 00:00:00 +0530 Thu, 23 May 2024 08:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314181 The Tribunal allowed the appeals filed by the assessee for AY 2014-15 and 2017-18, overturning the CIT(A)'s decision. It concluded that the appellant's activities, focused on enhancing technical competencies and providing consultancy services, were aligned with educational objectives and not purely commercial. Consequently, the Tribunal granted the benefit of Section 11 of the Income Tax Act, recognizing the appellant's entitlement to tax exemption as an educational institution. Case-Laws Income Tax Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314181