Tag: Section 10(23C)

Educational institutions may take more creative steps to qualify their objectives as an “educational purpose”-High Court

Educational institutions may take more creative steps to qualify their objectives as an “educational purpose” than objectives set out in the memorandum-High Court ABCAUS Case Law Citation: ABCAUS 2281 (2018) (04) HC Important Case Laws Cited/relied upon by the parties ACIT v. Thanthi Trust 247 ITR 785 Commissioner …

Right of appeal is a substantive right created by statute which cannot be retrospective. Appeal has to be filed within limitation prescribed

In a recent judgment, Allahabad High Court has held that  right of appeal is a matter of procedure which gets converted into a substantive right as a creature of statute which cannot create a retrospective right. The appeal has to be filed within the limitation prescribed. Case Details: ITA …
Subscribe to ABCAUS Newsletter

Get reliable, authentic and latest updates on taxation/corporate and other laws in your mail box free.



After subscribing, please check your email (including spam or junk folder) and activate the subscription link by clicking it.