Section 11 Exemption Denied as Coaching Activity Held Commercial

Deshpande Education Trust Vs ACIT (ITAT Bangalore)

ITAT Bangalore Denies Section 11 Exemption: Coaching Activities Held Commercial and Hit by Proviso to Section 2(15)

The Bangalore Bench of the ITAT dismissed the appeals of Deshpande Education Trust for AYs 2011-12 and 2012-13, upholding denial of exemption under section 11. The Tribunal held that the assessee’s act

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