1989 (7) TMI 26

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....tioner seeks a reference of the following four questions of law to this court : "(i) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct both on facts and in law in holding that the donation of Rs. 3,50,416 directly credited to the land acquisition fund formed corpus of the assessee-trust ? (ii) Whether, on the facts and in the circumstances ....

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....ting membership fee was not income from other sources by following their order for the assessment year 1973-74 which has not been accepted by the Department ?" In our order passed in Income-tax Case No. 98 of 1983 on July 26, 1989, CIT v. Divine Light Mission (No. 1) [1990] 183 ITR 55 (Delhi), we have directed a question similar to question No. (iv) to be referred. In our opinion, in addition the....