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1985 (1) TMI 36 - HC - Income Tax
Extract:
.......ave been taken by the assessee-society. In the premises, we are of the view that the Tribunal was right in holding that the assessee is entitled to the exemption under s. 10(22). The question, therefore, is answered in the affirmative, in favour of the assessee and against the Revenue. There will be no order as to costs. DIPAK KUMAR SEN J.-I agree.