Allowability of exemption u/s 10(22) of IT Act, 1961 to a State-controlled Educational Society/Board

SUMMARY OF CASE LAW

As per the letter of the Central Government dated 9-7-1973, all State-controlled Educational Committee(s) /Board(s) have been constituted to implement the Educational policy of the States(s), consequently, they should be treated as Educational Institution within the meaning of section 10(22).

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