M/S NATIONAL ACADEMY OF CONSTRUCTION vs. ASST. DIRECTOR OF INCOME TAX

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

80G of the Income Tax Act. 8 ::3:: PSK,J & I,NA,J ITTA_500_2006 and batch The substantial object of the above Society was, (i) to establish and form a National Academy for Construction (N.A.C.); (ii) for the service and benefit of the construction and allied industries by creating awareness, imparting training for increasing its relevance