https://www.taxtmi.com/caselaws?id=27032 The High Court directed the Income-tax Appellate Tribunal to reframe the question for reference, focusing on whether the receipt of Rs. 9,500 for allowing photographs of paintings was exempt from tax under section 10(3) of the Income Tax Act, 1961. The Court emphasized the importance of legal analysis in determining the exemption status of the income and required the Tribunal to refer the question for further examination. en-us Mon, 15 Apr 1985 00:00:00 +0530 Wed, 10 Feb 2010 12:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27032 The High Court directed the Income-tax Appellate Tribunal to reframe the question for reference, focusing on whether the receipt of Rs. 9,500 for allowing photographs of paintings was exempt from tax under section 10(3) of the Income Tax Act, 1961. The Court emphasized the importance of legal analysis in determining the exemption status of the income and required the Tribunal to refer the question for further examination. Case-Laws Income Tax Mon, 15 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27032