1996 (4) TMI 65 - HC - Income Tax

Summary

The High Court of Kerala directed the Income-tax Appellate Tribunal to refer a question regarding the charitable institution's entitlement to exemption under section 11 of the Income-tax Act for decision by the court. The Tribunal had earlier remitted the matter back to the Income-tax Officer for further consideration. The court ordered the Tribunal to refer the question based on a similar direction given in a previous judgment involving the same assessee.