OXFORD UNIVERSITY PRESS vs. COMMR. OF INCOME TAX
The appeals are allowed accordingly
C.A. No.-000533-000533 - 1997Supreme Court24 Jan 2001
For Respondent: COMMISSIONER OF INCOME-TAX
Section 10Section 10(22)Section 256(1)
22A) could not have been intended to grant
the exemption for the benefit of children and the sick and
infirm outside India. Parliament, in his submission, would
not forego tax revenue for the benefit of educating people
in the University of Oxford in the United Kingdom. A
construction that would enable this to happen was, he
contended, manifestly unreasonable
