S.C : Assessee to exemption from payment of tax under the provisions of Section 10(23C)(iiiab) of the Act- the appellant University does not satisfy the second requirement spelt out by Section 10 (23c) (iiiab) of the Act

Supreme Court Of India

Visvesvaraya Technological University vs. ACIT

Section : 10(23C)

Assessment Years : 2004-05 To 2009-10

Ranjan Gogoi And Prafulla C. Pant, JJ.

R.P. (C) Nos. 2968-2973 Of 2016

C.A. Nos. 4361-4366 Of 2016

August 23, 2016


1. Prayer for oral hearing is rejected.

2. The review petitions are dismissed in terms of the signed order.


1. These Review Petitions have been filed against the judgment dated 22nd April, 2016 whereby the appeals were dismissed.

2. Prayer for oral hearing is rejected.

3. We have perused the Review Petitions as well as the grounds in support thereof. In our opinion, no case for review of judgment dated 22nd April, 2016 is made out. Consequently, the review petitions are dismissed.

[Citation : 389 ITR 10]

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