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of <h1>High Court directs Tribunal to refer question of law on exemption under Wealth-tax Act</h1> <h3>Commissioner Of Wealth-Tax Versus Durlabhji</h3> Commissioner Of Wealth-Tax Versus Durlabhji - [1989] 175 ITR 599, 49 TAXMANN 138 The Commissioner of Wealth-tax applied for reference of questions of law to the Tribunal under section 27(3) of the Wealth-tax Act, 1957. The Tribunal declined to refer questions regarding rule 2B(2) but agreed to refer the question of exemption under section 5(1)(xxxii) of the Act. The High Court directed the Tribunal to refer the question of law related to the exemption for decision.
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