No sec. 10(23C) exemption to educational institution if its receipts & sec. 68 additions exceeded Rs. 1 crore

INCOME TAX: Where assessee, incorporated to promote child education, claimed exemption under section 10(23C)(iiiad), in view of fact that assessee's gross annual receipts from fee and interest along with addition made under section 68 exceeded Rs. one crore, claim so raised deserved to be rejected

from www.taxmann.com Latest Case Laws https://ift.tt/2Y0KBpn