Supreme Court of India
Aditanar Educational Institution Etc. v. Additional Commissioner of Income Tax
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961-Section 10(22)--lnterpretation and Scope of-Assessee, a Society established to rnn, manage or assist schoois, colleges or other educational institutions solely for educational pwposes and in that regard to raise or collect funds, donations etc.-Held, is an educational in stitution within the ambit of the phrase-Entitlement of such an institution to exemption has to be evaluated annually . . The assessee, (in appeal No. 2578-80/79) a society registered under the Societies· Registration Act 1960 with objects to establish, run, manage or assist colleges, schools and other
Where later benches applied it
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
- 2022 M/s New Noble Educational Society v. The Chief Commissioner of Income Tax 1 and Anr.
- 2015 M/s. Queen's Educational Society v. Commissioner of Income Tax
Of those, 2 referred to · 1 mentioned
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