Month: May 2019

Archive for May, 2019


AVM Charities. v. ITO (2019) 175 ITD 654 / 174 DTR 1 / 197 TTJ 513(Chenni)(Trib.)

S. 11 : Property held for charitable purposes–kalyanamandapams, school, health centre and library-Donation to Trust–Predominant activity of assessee society is charity- Eligible for exemption. [S. 11(1), 11(4), 12A]

Process-Cum-Product Development Centre v. ACIT (2019) 175 ITD 517/ 178 DTR 433 (Delhi) (Trib.)

S. 10(23C) : Educational institution-Skill training programme– Placement activities-Entitle to exemption. [S. 2(15), 10(23C)(iiiab), 12AA]