This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Aditanar Educational Institution vs Addl.Commissioner of Income Tax (1997) 3 SCC 346
Case Law Details
- Case Name
- Aditanar Educational Institution Vs. Additional Commissioner Of Income-Tax (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Advertisement
Dismissing the appeal filled by the Revenue and the cross appeal of the assessee, this Court HELD : 1.1. An educational society or Trust or other similar body running an educational institution solely for educational purposes and not for purposes of profits could be regarded as `other educational institution’ coming within Section 10(22) of the Act. [954-F] Katra Education Society v. Income Tax Officer, 111 ITR 420 (All); CIT v. Doon Foundation, 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust v. CIT, 168 ITR 751 (Raj), approved. 1.2. On facts, the assessee society c...
