Oxford University Press, Etc. vs Commissioner Of Income Tax

Authority: Supreme Court Date: 2001-01-24 AY: 1972-73, 1973-74, 1974-75, 1975-76, 1976-77, 1977-78, 1978-79, 1979-80, 1980-81, 1981-82, 1982-83, 1983-84 Section: 10(22) Acts: Income Tax Act 1961 Result: Revenue Citation: (2001) 165 CTR (SC) 629 : (2001) 247 ITR 658 (SC) : (2001) 115 TAXMAN 69 (SC) Justices: S.P. Bharucha, D.P. Mohapatra & Y.K. Sabharwal, JJ. Appeal No: Civil Appeal Nos. 533 of 1997*; 534 & 4406 of 1997 & 7275 of 1999

Whether Oxford University Press, Bombay, being part of Oxford University, is exempt under section 10(22) of the Income Tax Act 1961 --- Held Yes. Whether section 10(22) requires the university to exist or impart education in India --- Held No.

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Oxford University Press, Etc. vs Commissioner Of Income Tax

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