https://www.taxtmi.com/caselaws?id=22524 Construction of the trust document was treated as a question of law because the assessee's charitable character depended on interpreting the instrument. Entitlement to exemption under sections 11 and 12 was also regarded as raising a legal question. On that basis, the proposed issues were held to arise from the Tribunal's order and were considered fit for reference to the High Court. The application under section 256(2) was allowed, and the Tribunal was directed to state the case and refer the questions of law for the High Court's opinion. en-us Wed, 01 May 1991 00:00:00 +0530 Thu, 10 Dec 2009 18:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22524 Construction of the trust document was treated as a question of law because the assessee's charitable character depended on interpreting the instrument. Entitlement to exemption under sections 11 and 12 was also regarded as raising a legal question. On that basis, the proposed issues were held to arise from the Tribunal's order and were considered fit for reference to the High Court. The application under section 256(2) was allowed, and the Tribunal was directed to state the case and refer the questions of law for the High Court's opinion. Case-Laws Income Tax Wed, 01 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22524