Tribunal held that conducting various skill training programs for students to get placement, activities would fall within definition of education under section 2(15), hence entitle for exemption under S. 10(23C)(iiiab) of the Act. (AY. 2010-11 to 2013-14)
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]