Entity's Minimal Educational Engagement May Not Qualify for Tax Exemption u/s 11 of Income Tax Act.

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....Eligibility to exemption u/s 11 the engagement with the educational institutions is on the fringe, though, as it appears, is slated to be expanded in future. Its operations as aforesaid are primarily as that carried out by the industrial/professional association/body - not to be construed as the word "education" as occurring in section 2(15).....