1998 (9) TMI 11 - HC - Income Tax

Summary

The High Court of Madras considered whether the assessee could claim exemption under sections 10(22) and 10(22A) of the Income-tax Act, 1961 for the assessment years 1982-83 to 1987-88. The court directed the Tribunal to refer the question of whether the assessee qualifies as an educational institution/hospital for exemption under the mentioned provisions. The Tribunal was instructed to provide a statement of case with relevant material for the decision.