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2001 (2) TMI 78 - DELHI HIGH COURT
Extract:
.......and the Kerala High Court in Insaniyat Trust 1988 173 ITR 248 and Chandrika Educational Trust 1994 207 ITR 108 have been dismissed. The inevitable conclusion from the analysis made above is that the Tribunal was justified in its view. Accordingly, we answer the question referred in the affirmative, in favour of the assessee and against the Revenue.