https://www.taxtmi.com/caselaws?id=24289 The High Court directed the Appellate Tribunal to refer the case for decision, emphasizing the need to address the legal question regarding exemption under section 11 of the Income-tax Act despite alleged violations of section 13. The Tribunal's decision in favor of a trust, established before the Act's commencement, was upheld, rejecting the Revenue's appeal seeking to refer a question of law to the High Court. The main contention centered on interpreting the proviso to section 13(1)(c)(ii) and the trust's eligibility for benefits under the Act. en-us Tue, 20 Dec 1988 00:00:00 +0530 Tue, 19 Jan 2010 10:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24289 The High Court directed the Appellate Tribunal to refer the case for decision, emphasizing the need to address the legal question regarding exemption under section 11 of the Income-tax Act despite alleged violations of section 13. The Tribunal's decision in favor of a trust, established before the Act's commencement, was upheld, rejecting the Revenue's appeal seeking to refer a question of law to the High Court. The main contention centered on interpreting the proviso to section 13(1)(c)(ii) and the trust's eligibility for benefits under the Act. Case-Laws Income Tax Tue, 20 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24289