Exemption under section 11 and alleged section 13 violation: no substantial question of law arose, so the appeal failed.

An appeal under section 260A of the Income-tax Act challenged whether breach of section 13(1)(c)(ii) could deny exemption under section 11. The parties stated the issue was already covered by an earlier decision of the Court in a similar matter, and on that basis no substantial question of law was found to arise. The appeal was therefore not entertained on merits and was dismissed.

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Issues: Whether any substantial question of law arose from the Tribunal's view that violation of section 13(1)(c)(ii) did not lead to denial of exemption under section 11.

Analysis: The appeal under section 260A of the Income-tax Act, 1961 was challenged on the above question. The parties stated that the issue was covered by an earlier decision of the Court in a similar matter. In view of that position, the Court found that no substantial question of law arose for consideration.

Conclusion: The appeal was not entertained on merits and was dismissed.

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