Section 10(23C)(iiiad) Denial Quashed as Amendment Held Prospective

Kumar Memorial Educational Trust Vs ITO (ITAT Chennai)

Section 10(23C)(iiiad) Exemption Cannot Be Denied by Clubbing Receipts of Multiple Institutions — Amendment Prospective from AY 2022-23

The Chennai Bench of the ITAT allowed the appeal of a charitable educational trust for AY 2021-22, holding that exemption under section 10(23C)(iiiad) cannot be denied by Please become a Premium member. If you are already a Premium member, login here to access the full content.