1990 (8) TMI 133

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....r the assessment year 1970-71, the Appellate Tribunal referred, at the instance of the Department under section 256(1) of the Income-tax Act, 1961, the following question of law: "Whether, on the facts and circumstances of the case, the respondent-assessee a trust created by the instrument executed on April 24, 1958, is a public charitable and religious trust and its income is exempt from tax u....