CIT (E) v. India Trade Promotion Organisation (2023)454 ITR 799 / 294 taxman 1 (SC) Editorial: CIT v. India Trade Promotion Organisation (2023) 454 ITR 795 / 152 taxmann.com 490 (Delhi)(HC), affirmed./. CIT (E) v. India Trade Promotion Organization (2024) 299 Taxman 454 (SC), Review petition of Revenue is dismissed on account of delay as well as on merits .

S. 10(23C) : Educational institution-Charitable purpose-Order of High Court affirmed-SLP of Revenue is dismissed. [S. 2(15), 10(23C)(iv), Art. 136]

The High Court, following its decision in the assessee’s case in India Trade Promotion Organization v. DGIT (E) [2015] 371 ITR 333 (Delhi)(HC)  held that the Tribunal did not err in granting exemption to the assessee under section 10(23C)(iv) of the Income-tax Act, 1961 for the AY.s 2009-10, 2010-11 and 2011-12.  SLP of Revenue was dismissed. (AY. 2009-10 to 2011-12)