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1990 (8) TMI 132 - ALLAHABAD HIGH COURT
Extract:
....... that the decision given in the year 1961-62 cannot operate as res judicata. In our opinion, the assessee being a religious and charitable trust is entitled to exemption under section 11 of the Act. Our answer to the question referred by the Appellate Tribunal is in the affirmative and in favour of the assessee. There shall be no order as to costs.