This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Exemption u/s. 10(23C)(iiiab) entitled to institution substantially funded by Central Government
Case Law Details
- Case Name
- Institute Management Committee of Government ITI Peth Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Institute Management Committee of Government ITI Peth Vs ITO (ITAT Pune)
ITAT Pune held that the assessee institute is substantially funded by the Central Government and hence the assessee institute would be entitled to exemption by virtue of provisions of section 10(23C)(iiiab) of the Income Tax Act.
Facts- The assessee is an Educational Institution namely Institute Management Committee Government Industrial Training Institute, Peth, Nashik. It is funded by the Central Government, Ministry of Labour and Employment. Accordingly, assessee claimed exemption u/s.10(23) (iiiab) of the Income Tax A...
Author Info
