1992 (2) TMI 74 - GUJARAT HIGH COURT

Extract:
.......he above discussion, we hold that the Tribunal was not right in law in holding that the assessee was not entitled to exemption from tax under section 10(22) of the Act for the assessment years 1972-73 to 1977-78 and answer the question in the negative and against the Revenue. The reference stands disposed of, accordingly, with no order as to costs.