Case Law Details
Case Name : CIT Vs MAC Public Charitable Trust (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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CIT Vs MAC Public Charitable Trust (Madras High Court)
Conclusion: The Hon’ble Madras High Court observed that Juxtaposing the provisions of both the Acts viz., Income Tax Act, 1961 and the Tamil Nadu Educational Institutions (Prohibition of Collection of Capitation Fee) Act, 1992, with each other, it is explicit that collection of any amount in excess of what has been prescribed as fee or in the nature of donation or voluntary contribution either directly or indirectly to the institution or through some other person or institu
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