1991 (3) TMI 71 - HC - Income Tax

Summary

The High Court of Allahabad declined to answer the questions referred in the case due to the decision in Bar Council of Uttar Pradesh v. CIT [1983] 143 ITR 584, which established the Bar Council as a charitable institution. The case will be dealt with under sections 11 to 13 of the Income-tax Act, and the Tribunal is instructed to pass final orders accordingly.