https://www.taxtmi.com/caselaws?id=55664 The Tribunal allowed the appeal filed by the assessee, granting exemption under section 5(1)(xxiii) of the Wealth-tax Act, 1957. However, the Tribunal dismissed the Miscellaneous Application filed by the assessee, stating that once a statement of the case was prepared for reference to the High Court, the Tribunal could not rectify any mistakes. The Tribunal clarified that matters pending before higher courts could not be rectified or modified by lower courts or Tribunals. en-us Mon, 10 Feb 1992 00:00:00 +0530 Mon, 29 Nov 2010 13:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55664 The Tribunal allowed the appeal filed by the assessee, granting exemption under section 5(1)(xxiii) of the Wealth-tax Act, 1957. However, the Tribunal dismissed the Miscellaneous Application filed by the assessee, stating that once a statement of the case was prepared for reference to the High Court, the Tribunal could not rectify any mistakes. The Tribunal clarified that matters pending before higher courts could not be rectified or modified by lower courts or Tribunals. Case-Laws Wealth-tax Mon, 10 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55664