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INDIAN INSTITUTE OF CORPORATE AFFAIRS
(Authority for Advance Ruling, Delhi)

Hon'ble Judges:

PANKAJ JAIN
VINAY KUMAR
Pet. Counsel
Rajesh Saluja
Ashish Agrawal
Res. Counsel
Na

Petitioner / Applicant

INDIAN INSTITUTE OF CORPORATE AFFAIRS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Delhi

Date Jun 28, 2019
Order No.

08/DAAR/2018

Citation

2019(6) TAXREPLY 744
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ORDER

I. The Indian Institute of Corporate Affairs ("IICA"), the applicant, is a society registered under the Societies Registration Act, 1860. The applicant has the following registrations and exemptions available: (i) An exemption under Section 10 (23C) (iv) and (v) of the Income Tax Act, 1961 for AY 2017-18 onwards. (ii) Registration under Section 12A/12AA of the Income Tax Act, 1961 vide registration no. 12A/2009-10/1-1290/593 dated 19.08.2009. 2. The applicant is primarily engaged in:- (i) Induction and in-service training to Indian Corporate Law Service (ICLS) officers; (ii) Capacity building and training programs in the field of competition law, market regulations, finance, corporate governance and public policies; (iii) Policy advisory functions, public outreach and stakeholder consultations through seminars, conferences and forums. 3. The applicant has the following network of schools and centres through which it executes the above stated fun....

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