Allowing the appeal of the assessee the Court held that since several factual aspects to be taken under consideration had been missed out by Assessing Officer, matter was to be remanded to him for a fresh consideration. (AY. 2012-13)
Indian Institute of Engineering Technology v. Dy. CIT(E) (2021) 279 Taxman 199 (Mad.)(HC)
S. 11 : Property held for charitable purposes-Educational institutions-Matter remanded for fresh consideration. [S. 10(23C), 11(5), 13(1)(d)]