Dismissing the appeal of the revenue the Tribunal held that, since catering services were part of lodging and boarding activity of students, expenditure incurred on it by assessee was for educational purpose. Accordingly the entitle to exemption. (AY. 2010-11)
DCIT v. Wood Stock School. (2019) 175 ITD 722 (Delhi)(Trib.)
S. 2(15) : Charitable purpose–School-Expenditure incurred on catering services for maintenance of its boarding school- Held to be educational purposes –Entitle to exemption. [S. 11, 13, 12AA]