Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu
36 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur Court had held that the expression 'solely' means exclusively and not primarily. This case was decided in the context of erstwhile provisions of section 10(22) of the Income tax Act, 1961. Since the provisions of section 10(23C)(vi) are similar, the same interpretation will hold good