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Education to be understood bearing in mind the changing times and the march of technology August 5, 2024
Published in: TaxBuzz
DISCLAIMER: The material contained in this publication is solely for information and general guidance and not for advertising or soliciting. The information provided does not constitute professional advice that may be required before acting on any matter. While every care has been taken in the preparation of this publication to ensure its accuracy, Vaish Associates Advocates neither assumes responsibility for any errors, which despite all precautions, may be found herein nor accepts any liability, and disclaims all responsibility, for any kind of loss or damage arising on account of anyone acting / refraining to act by placing reliance upon the information contained in this publication.
We are pleased to share with you a copy of our in-house publication – “TaxBuzz”, wherein we have analysed the recent ruling of the Delhi High Court in NIIT Foundation. The High Court has, in the said ruling, adopting a pragmatic approach, interpreted the meaning and scope of “education” under section 2(15) of the Income Tax Act, 1961, in consonance with the changing times and advancements made in the field of technology and modes of imparting educational instruction.
The said ruling is an important read for educational institutions claiming charitable status under the Income Tax Act, 1961.
We trust that you will find the same useful.
Looking forward to receiving your valuable feedback.
For any clarifications, please write to:
Mr. Rohit Jain, Senior Partner / [email protected]
Mr. Aniket D. Agrawal, Associate Partner / [email protected]
Mr. Samarth Chaudhari, Senior Associate / [email protected]
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