DIRECTOR OF INCOME TAX (EXEMPTION) vs. AIPECCS SOCIETY

23)(vi) of the Act. 54. Insofar as the question whether the university or educational institution existing solely for educational purposes could be denied the 2015:DHC:8430-DB ITA 705/2008, 924/2009 & W.P.(C) 3797/2011 Page 45 of 71 benefit of Section 10(22)/10(23C)(vi) on the ground that its receipts exceeded its expenditure is concerned

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD