https://www.taxtmi.com/caselaws?id=37542 The court ruled in favor of the assessee, a society registered under the Societies Registration Act, determining that it qualifies for exemption under section 10(22) of the Income-tax Act, 1961. The court held that the assessee, an educational institution existing solely for educational purposes and not for profit, met the criteria for exemption. The court rejected the application of the rule of ejusdem generis in interpreting "other educational institution" under section 10(22), affirming that the term includes entities like the assessee's college. The decision favored the assessee, with costs awarded in their favor. en-us Fri, 23 Feb 1979 00:00:00 +0530 Tue, 30 Mar 2010 13:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37542 The court ruled in favor of the assessee, a society registered under the Societies Registration Act, determining that it qualifies for exemption under section 10(22) of the Income-tax Act, 1961. The court held that the assessee, an educational institution existing solely for educational purposes and not for profit, met the criteria for exemption. The court rejected the application of the rule of ejusdem generis in interpreting "other educational institution" under section 10(22), affirming that the term includes entities like the assessee's college. The decision favored the assessee, with costs awarded in their favor. Case-Laws Income Tax Fri, 23 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37542