COMMISSIONER OF INCOME-TAX versus GEETHA BHAVAN TRUST
Citation Exemption Education The Tribunal justified the granting of an exemption from trust under section 10 (22), finding that there were only four educational purposes of the trust in the relevant accounting year and that the income of the trust was used for educational purposes. Submitted, there was no question about the Indian Income Tax Act. , 1961, sections 10 (22) and 256
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