Educational Institution Granted Tax Exemption; Activities Not Considered Commercial u/s 10(23C)(VI) of Income Tax Act.

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....Deduction/Exemption u/s 10(23C)(VI) - Secondary Education - Taking into consideration the activities taken by the petitioner’s institution, which is responsible for education up to secondary education in the State while carrying out its statutory liability and obligation, the notices issued as at Annexures-1, 2 and 3 describing it to be commercial activities, in our considered opinion, are not sustainable....