Section 10

Sec. 10(23C)

Bombay H.C : The Tribunal justified in confirming the order of the CIT(A) and directing the AO to allow exemption u/s. 10(23C)(iiiab) of the Act without appreciating the fact that the assessee is not wholly or substantially financed by the Govt. in view of explanation to sub section (1) of section 14 of the Comptroller and Auditor General (Duties, Powers and Conditions of Services) Act, 1971 as the total Govt. grant during the year is less that 75% of the total expenditure of the assessee

High Court Of Bombay The Director Of Income Tax (Exemptions) vs. TATA Institute Of Social Science Section 10(23C)(iiiab) and Section

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