1988 (11) TMI 45

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....MITAL J.-For the assessment years 1974-75 and 1975-76, the following question has been referred by the Income-tax Appellate Tribunal, Amritsar : "Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the assessee was a charitable trust and entitled to exemption under section 11 of the Income-tax Act, 1961 ? Whether the assessee was a charitable tru....