TaxTMI 
TaxTMI 
2008 (1) TMI 337
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....judgment of the court was delivered by 1. R.S. MOHITE, J - Heard both sides. 2. Two Questions of law as framed in the appeal memo are as under: "(a) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law upholding the order of Commissioner of Income Tax (Appeals) and consequently directing the Assessing Officer to allow exemption under Sect....
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....urpose of education and not for the purpose of profit". 4. On this question ITAT, after a detailed discussion and elaborate reasoning held that the assessee fell within the term "any other educational institution" within the meaning of Section 10(22) of the Income Tax Act and therefore, entitled to exemption under that provision of the Act. 5. Though, this is essentially a question of fact, we h....
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....all persons and other associations to adopt, institute and support safety measures and accident prevention programmes. The other objects are ancillary to the above. 6. Article-4 of the Memorandum provides that the income and property of the council shall be utilised solely towards the promotion of the aims and objects of the council and no part of the same shall be paid or transferred directly or....