1994 (9) TMI 56 - HC - Income Tax

Summary

The High Court of Kerala directed the Income-tax Appellate Tribunal to refer questions of law regarding exemption under section 10(22A) of the Income-tax Act for assessment years 1983-84, 1984-85, and 1985-86. The Tribunal must refer the questions raised in the petitions to the court for consideration. The court's decision in CIT v. Pulikkal Medical Foundation (P.) Ltd. regarding exemption was mentioned, and the Tribunal's dismissal of appeals based on previous decisions was noted. The Tribunal is instructed to refer the questions raised in the petitions for the court's opinion.