PR. COMMISSIONER OF INCOME TAX - III vs. LALIT KUMAR BIYANI
ITA/54/2020HC Rajasthan10 May 2023
Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN
Section 12ASection 51
section
ide its order dated 30.06.2018 w
spondent-Society had applied f
nning a private Industrial Trainin
g to the students, and the same w
ional Council for Vocational Tra
plication was rejected by the CI
wledge or skill does not qualif
ot come within the four corners
f Sole Trustee Loka Shikshan
e Tax (101 ITR 234).
It further