https://www.taxtmi.com/caselaws?id=18646 The High Court dismissed the reference application, affirming the Tribunal's decision on the applicability of section 10(22A) and the jurisdictional aspects under section 263. The Court upheld the Tribunal's findings that the institution was philanthropic and entitled to exemption under section 10(22A). Additionally, the Court ruled that the Commissioner lacked jurisdiction under section 263 as the matter had been decided by the Income-tax Officer under section 144B. The reference application seeking clarification on these issues was rejected. en-us Tue, 16 Jan 1996 00:00:00 +0530 Sat, 31 Oct 2009 10:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18646 The High Court dismissed the reference application, affirming the Tribunal's decision on the applicability of section 10(22A) and the jurisdictional aspects under section 263. The Court upheld the Tribunal's findings that the institution was philanthropic and entitled to exemption under section 10(22A). Additionally, the Court ruled that the Commissioner lacked jurisdiction under section 263 as the matter had been decided by the Income-tax Officer under section 144B. The reference application seeking clarification on these issues was rejected. Case-Laws Income Tax Tue, 16 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18646