Supreme Court directs Tribunal to refer Wealth-tax Act exemption question to High Court

The Supreme Court ordered the Tribunal to refer a question on exemption under the Wealth-tax Act to the High Court after setting aside the High Court's decision not to call for a reference. The respondent did not appear, and no costs were awarded.

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The Supreme Court ordered the Tribunal to refer a question regarding exemption under the Wealth-tax Act to the High Court, as a question of law arose. The High Court had earlier declined to call for a reference, but the Supreme Court directed the Tribunal to refer the question after setting aside the previous order. The respondent did not appear, and no costs were awarded.

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