1982 (9) TMI 37 - ALLAHABAD HIGH COURT - Income Tax

Extract:
.......institution for charitable purpose within the meaning of s. 2(15) of the Act. The assessee is also entitled to claim relief under s. 10(23A) besides the relief claimable under s. 11 of the Act. Questions Nos. 2 and 4 to 7 need no answer and are hereby returned unanswered. The assessee shall get costs of these proceedings which we assess at Rs. 250.