1999 (4) TMI 13

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Full Text of the Document

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....ABU J.--- We have heard counsel for the parties. We are satisfied that the questions proposed do require consideration by this court. The Tribunal is directed to refer the following questions : "1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the income of the trust from Kindergarten section is not entitled to exemption as running o....