Upgrade to AI Tools ✕

We've upgraded AI Tools on TaxTMI with two powerful modes:

1. Basic
• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
• Detailed report covering:
     - Overview Summary
     - Governing Provisions [Acts, Notifications, Circulars]
     - Relevant Case Laws
     - Tariff / Classification / HSN
     - Expert views from TaxTMI
     - Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Call Us / Help / Feedback✕

TMI Blog

Home /

Previous Next

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

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

....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....

Previous Next

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

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