1991 (8) TMI 42

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....tion of law for the opinion of this court under section 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act"). "Whether, on the facts and in the circumstance of the case, the Appellate Tribunal was correct in law in holding that the assessee is an educational society and its entire income was exempt under section 10(22) of the Income-tax Act, 1961 ?" The present ref....

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....ng counsel appearing for the Department, that the case is squarely covered by the decision of this court in the case of CIT v. St. Xavier's [1990] 184 ITR 284, where, on identical facts, a question similar to the one which has been referred in this case has been answered against the Department. Keeping in view the above aspects and the reasons given by this court in the reported case referred t....