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“Section 13(1)(g)”
Section References (mined)Section 13Section 13(1)(g)2 judgments
The decision most relied on for Section 13(1)(g) is Vanita Vishram Trust v. Chief Commissioner of Income (327 ITR 121), cited in 31 judgments on BharatTax.
Leading authorities on Section 13(1)(g)
Vanita Vishram Trust v. Chief Commissioner of Income
327 ITR 121 · 2010 · High Court
31
citing judgments
An institution must be established solely for educational purposes and not for commercial activities to be eligible for exemption under Section 10(23C)(vi). Pursuing objects other than education, or having objects that enable commercial activities, disqualifies the institution from such exemption.
Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director
351 ITR 184 · 2013 · High Court
27
citing judgments
An excess of income over expenditure does not, in itself, mean that an educational institution exists for profit, rather than solely for educational purposes. The primary purpose test is key.
