Whether exemption is available on running private ladies hostels by providing residential accommodation and food to the college students and working women?
TRT-2026-1278

Issue Favourable to Tax Payer ?:- yes

Held - In the present case, it is not in dispute that the inmates of the respective hostels run by the petitioners are the girl students and the working women who are not registered persons and using the premises as their residence, for which, they are paying fee, which can be termed as rent and it is not the case of the respondents that the inmates are carrying on any commercial activities in the rented premises o.....