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    <title>1994 (9) TMI 56 - KERALA High Court</title>
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    <description>Questions concerning exemption under section 10(22A), including whether the assessee was driven by profit motive, whether it was running on commercial lines, and whether philanthropic, charitable, public control and accountability requirements were satisfied, were not finally decided on the merits. The court directed the Tribunal to state a case and refer these questions of law for its opinion under section 256(2), noting that the same issues had arisen in earlier years and that a special leave petition was pending before the Supreme Court. The entitlement to exemption for the assessment years in question was therefore left for reference proceedings.</description>
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    <pubDate>Mon, 26 Sep 1994 00:00:00 +0530</pubDate>
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      <title>1994 (9) TMI 56 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=19704</link>
      <description>Questions concerning exemption under section 10(22A), including whether the assessee was driven by profit motive, whether it was running on commercial lines, and whether philanthropic, charitable, public control and accountability requirements were satisfied, were not finally decided on the merits. The court directed the Tribunal to state a case and refer these questions of law for its opinion under section 256(2), noting that the same issues had arisen in earlier years and that a special leave petition was pending before the Supreme Court. The entitlement to exemption for the assessment years in question was therefore left for reference proceedings.</description>
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      <pubDate>Mon, 26 Sep 1994 00:00:00 +0530</pubDate>
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