1998 (9) TMI 11

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.... whether the assessee can claim the benefit of exemption under sections 10(22) and 10(22A) of the Income-tax Act, 1961, is the question reference of which is sought by the Revenue. The assessment years are 1982-83 to 1985-86. A similar question, in respect of the same assessee, was directed to be referred to this court in T. C. P. Nos. 292 and 293 of 1996 decided on March 4, 1997. That referenc....

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....years in question were 1986-87 and 1987-88. We are, therefore, satisfied that the question, which the Revenue has proposed, viz., "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is an educational institution/hospital and is entitled for exemption under the provisions of sections 10(22)/10(22A) of Income-tax Act ?" doe....