1978 (4) TMI 89

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....ANDRA C.J.--By a trust deed-dated April 24, 1958, a trust known as Surjidevi Kunjilal Jaipuria Charitable Trust was created. For the assessment year 1961-62, the question arose whether this trust was entitled to exemption under section 4(3)(i) of the Income-tax Act. It appears that before the Tribunal, learned counsel appearing for the trust had conceded that two of the objects mentioned in that t....

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....to any of the objects either before it or before the subordinate income-tax authorities. The Tribunal none the less disposed of the appeal on the basis of its judgment rendered for the earlier year. The position is that there is no finding by the Tribunal on the merits of the matter, specially on the two objects which were the subject-matter of concession on the previous occasion. Learned couns....