1991 (5) TMI 53 - HC - Income Tax

Summary

The High Court of Rajasthan allowed an application under section 256(2) of the Income-tax Act, 1961 to refer a question of law regarding the charitable trust status of the assessee and its entitlement to exemption under sections 11 and 12 of the Act. The Tribunal was directed to refer the question for the court's opinion.