1990 (6) TMI 14

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....6-1990<br>- - -<br>Income Tax<br>Exemptions, Gift Tax<br>Judge(s) : T. D. SUGLA., MS. SUJATHA V. MANOHAR JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. -The only question of la....

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....74 of 1973 dated October 1, 1981, it has to be held that the income of the assessee is exempt under section 11 of the Income-tax Act, 1961. Once that is so, it has to be further held in view of sectio....