https://www.taxtmi.com/caselaws?id=21115 A religious institution's income was held entitled to exemption under sections 11 and 12 because the point was already covered by the Supreme Court in the assessee's own case, and the exemption claim was accepted against the Revenue. The appellate forum was also held justified in entertaining appeals against interest under section 217, because interest forms part of the assessment process and can be challenged where the assessee denies liability altogether; once the exemption claim succeeded, no liability to interest survived. Both referred questions were answered in favour of the assessee. en-us Fri, 04 Sep 1992 00:00:00 +0530 Fri, 20 Nov 2009 11:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21115 A religious institution's income was held entitled to exemption under sections 11 and 12 because the point was already covered by the Supreme Court in the assessee's own case, and the exemption claim was accepted against the Revenue. The appellate forum was also held justified in entertaining appeals against interest under section 217, because interest forms part of the assessment process and can be challenged where the assessee denies liability altogether; once the exemption claim succeeded, no liability to interest survived. Both referred questions were answered in favour of the assessee. Case-Laws Income Tax Fri, 04 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21115