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CURTAXREP 7, (1997) 137 TAXATION 152, (1997) 1 SCALE 758, (1997) 224 ITR 310, (1997) 3 SUPREME 269 Bench: B.P. Jeevan Reddy

Trust v. CIT (1982) 136 ITR 445 (Cal) 2. Aditanar Educational Institution v. Addl. CIT (1997) 224 ITR 310 (SC) 3. CIT v. Rao Bahadur ... ITR 235 (Mad). The latter decision was subsequently approved by the Hon'ble Supreme Court in the case reported in (1997) 224 ITR 310

Aditanar Educational Institution v. Additional Commissioner of Income Tax , (1997) 224 ITR 310, this Court while construing the predecessor Section, namely, Section ... Court in Aditanar Educational Institutionv. CIT [(1997) 3 SCC 346 : (1997) 224 ITR 310] ). The test is-the nature of activity. If the activity like

educational institution”. (Aditanar Educational Institution v. Addl. CIT, [1997] 224 ITR 310 (SC)). Educational institutions, which are registered as a society, would continue to retain ... institution to be ascertained from its objects. (Aditanar Educational Institution, [1997] 224 ITR 310 (SC)). The emphasis in section

case of Aditanar Educational Institution v. Addl. CIT: (1997) 224 ITR 310 (SC) the Supreme Court has observed as under:- "After meeting the expenditure ... this court in Aditanar Educational Institution v. Addl. CIT [1997] 224 ITR 310." 32. The respondent has relied upon the decision of the High

case of Aditanar Educational Institution v. Addl. CIT (1997] 224 ITR 310, wherein the Supreme Court laid down the following test to determine when ... apex court in Aditanar Educational Institution's case [1997] 224 ITR 310, held that a distinction/difference should be made between the corpus, objects

case of Aditanar Educational Institution v. Addl. CIT [1997] 224 ITR 310. Having perused the decision of the apex court we must hold that ... case of Aditanar Educational Institution v. Addl. CIT [1997] 224 ITR 310, that the petitioner educational society formed for the sole purposes of establishing, running

Aditanar Educational Institution v. ACIT: (1997) 224 ITR 310 (SC) (2) ACIT v. Surat Art Silk Cloth Manufactures Association: (1978) 121 ITR ... ITR) 699 (SC); Indian Chamber of Commerce v. CIT : (1975) 101 ITR 796 (SC); Aditanar Educational Institution v. CIT : ( 1997) 224 ITR 310

case of Adithanar Educational Institution Vs. Additional CIT reported in 224 ITR 310, which deals with exemption under section ... case reported in Aditanar Educational Institution Vs. Additional CIT (224 ITR 310) for adjudicating the issue regarding violation of section 13 of the Act. According

case law in support: i. Aditanar Educational Institutions Vs. Addl. CIT [224 ITR 310 (SC)]; ii. Aditanar Educational Institutions Vs. Asst. Director of IT (Exem ... following cases: i. Aditanar Educational Institutions Vs. Addl. CIT [224 ITR 310 (SC)]; ii. Visvesvaraya Technological University Vs. ACIT