VISVESVARAYA TECHNOLOGICAL UNIVERSITY vs ASSISTANT COMMISSIONER OF INCOME TAX

Authority: Supreme Court Date: 2016-04-22 AY: 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 Section: 148, 10(23C)(iiiab), 23, 80G, 10(23c), 10(23C)(vi), 2(h)(d)(ii) Acts: Income Tax Act 1961, Visveswaraiah Technological University Act 1994 Result: Revenue Citation: (2016) 286 CTR 0001 (SC) : (2016) 134 DTR 0215 (SC) : (2016) 384 ITR 0037 (SC) Justices: RANJAN GOGOI & PRAFULLA C. PANT, JJ Appeal No: CIVIL APPEAL No. 4361-4366 OF 2016 & S.L.P. (C) Nos.5354-5359 of 2014)
Whether Visvesvaraya Technological University is entitled to tax exemption under Section 10(23C)(iiiab) of the Income Tax Act, 1961, as an educational institution existing solely for educational purposes and not for profit, and wholly or substantially financed by the Government --- Held No.

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