Hon’ble ITAT, New Delhi – Held that in absence of any evidence to show that the hostel facilities were provided to anybody other than students and staff of the trust, the hostel facilities provided by the educational institution shall be construed to be the intrinsic part of the ‘educational activities’ of the Appellant and they cannot be considered different than activities of the society of ‘education’.
Source: a2ztaxcorp.com
