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Income Tax | ITAT Chennai: Rs.1 Crore Section 10(23C) Limit Applies Separately to Each School

1 Oct 2026 · 1 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Chennai allowed Section 10(23C)(iiiad) exemption as nursery and primary schools each had annual receipts below Rs.1 crore. The post ITAT Chennai: Rs.1 Crore Section 10(23C) Limit Applies Separately to Each School appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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