https://www.taxtmi.com/caselaws?id=17831 A question arose whether the assessee's entitlement to exemption under section 11 of the Income-tax Act, 1961, and the Tribunal's refusal to state a case under section 256(2), gave rise to a referable question of law. The Kerala High Court noted that the Tribunal had already held the assessee entitled to section 11 exemption, subject to verification of the relevant conditions, and that an identical question had earlier been referred in the assessee's own case on substantially similar facts. The Court held that the question arose from the Tribunal's appellate order and was fit for reference, and directed the Tribunal to state a case and refer the question. en-us Fri, 12 Apr 1996 00:00:00 +0530 Fri, 25 Sep 2009 11:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17831 A question arose whether the assessee's entitlement to exemption under section 11 of the Income-tax Act, 1961, and the Tribunal's refusal to state a case under section 256(2), gave rise to a referable question of law. The Kerala High Court noted that the Tribunal had already held the assessee entitled to section 11 exemption, subject to verification of the relevant conditions, and that an identical question had earlier been referred in the assessee's own case on substantially similar facts. The Court held that the question arose from the Tribunal's appellate order and was fit for reference, and directed the Tribunal to state a case and refer the question. Case-Laws Income Tax Fri, 12 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17831