https://www.taxtmi.com/caselaws?id=65810 The Tribunal held that the assessee's income from a taxi business in specified areas was exempt from Income-tax under section 10(26) of the IT Act, 1961. The Tribunal rejected the Department's request for a High Court referral, concluding that the conditions for exemption were met for certain assessment years based on the Sixth Schedule of the Constitution. The Additional Member concurred with this decision, emphasizing the lack of a legal question necessitating High Court opinion. The Tribunal's analysis focused on the specific constitutional provisions and previous decisions supporting the exemption for the assessee's income from the taxi business in specified areas. en-us Thu, 21 Feb 1985 00:00:00 +0530 Fri, 18 Feb 2011 18:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65810 The Tribunal held that the assessee's income from a taxi business in specified areas was exempt from Income-tax under section 10(26) of the IT Act, 1961. The Tribunal rejected the Department's request for a High Court referral, concluding that the conditions for exemption were met for certain assessment years based on the Sixth Schedule of the Constitution. The Additional Member concurred with this decision, emphasizing the lack of a legal question necessitating High Court opinion. The Tribunal's analysis focused on the specific constitutional provisions and previous decisions supporting the exemption for the assessee's income from the taxi business in specified areas. Case-Laws Income Tax Thu, 21 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65810