https://www.taxtmi.com/caselaws?id=66613 The Tribunal allowed the appeals, setting aside lower authorities' orders, and directed the ITO to grant exemption under section 11 if conditions under section 13(2)(a) were not met after verification. The judgment clarified the interpretation of section 13(2)(h) and the distinction between trustee and settlor investments in trusts, ensuring compliance with the Income-tax Act provisions. en-us Mon, 29 Jun 1981 00:00:00 +0530 Sat, 05 Mar 2011 11:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66613 The Tribunal allowed the appeals, setting aside lower authorities' orders, and directed the ITO to grant exemption under section 11 if conditions under section 13(2)(a) were not met after verification. The judgment clarified the interpretation of section 13(2)(h) and the distinction between trustee and settlor investments in trusts, ensuring compliance with the Income-tax Act provisions. Case-Laws Income Tax Mon, 29 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66613