The assessee, Delhi Music Society, teaching and promoting all forms of music and dance, western, Indian or any other, is entitled to an exemption under s 10(23C), as held by DelHC in Delhi Music Society v Director General of Income Tax — In favour of: The assessee; WP (C) No 4726/2011.
An educational institution, to be eligible for an exemption under s 10(23C), is not required to be affiliated to any university or any board.
The word “education” is not only confined to scholastic instructions. Other forms of education are also included under the word “education”.
Decided on: 16 December 2011.
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