TMI Blog2001 (1) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... uestions have been referred for the opinion of this court under section 256(1) of the Income-tax Act, 1961 (in short the "Act"), by the Income-tax Appellate Tribunal, Delhi Bench "C" (for short the "Tribunal") : "(i) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the running of the business of Hamdard Dawakhana by the assessee-trust was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in the affirmative, in favour of the assessee and against the Revenue. As regards the second question, the Tribunal referred to the language of section 11(2) of the Act and held that clauses (a) and (b) of the section referred to "income derived from property held under trust wholly for charitable or religious purposes." Unless the income referred to in section 11(2) is income which is deriv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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