1982 (7) TMI 27 - HC - Income Tax

Summary

The High Court of Madhya Pradesh heard a case involving the Commissioner of Income-tax, Bhopal, and Princess Usha Trust, Indore, regarding the exemption of annual letting value (ALV) of Manik Bagh Palace from income tax under Part B States Taxation (Concessions) Order, 1950. The court directed the Income-tax Appellate Tribunal to refer the question of law to them for opinion.