https://www.taxtmi.com/caselaws?id=57882 The Tribunal partly allowed the appeal, rejecting the assessee's claim for accumulation under section 11(2) due to the lack of a specific purpose but granting the alternative relief under section 11(1)(a) for 25% of the income, amounting to Rs. 17,873. en-us Tue, 31 Dec 1996 00:00:00 +0530 Wed, 15 Dec 2010 11:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57882 The Tribunal partly allowed the appeal, rejecting the assessee's claim for accumulation under section 11(2) due to the lack of a specific purpose but granting the alternative relief under section 11(1)(a) for 25% of the income, amounting to Rs. 17,873. Case-Laws Income Tax Tue, 31 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57882