1996 (10) TMI 6

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..... se within the meaning of section 2(15) - - - - - Dated:- 9-10-1996 - B. P. JEEVAN REDDY. and K. S. PARIPOORNAN. JUDGMENT This is an appeal against the decision of the Kerala High Court. The following two questions were referred to it under section 256 of the Income-tax Act, 1961 : "(1) In the facts and circumstances of the case whether the Tribunal was justified in finding that the obj .....

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..... he objects. In view of this finding and also in view of the decision of this court in Dharmadeepti v. CIT [1978] 114 ITR 454, we are of the opinion that these appeals are entitled to succeed. We may also mention that the objects concerned in Dharmadeepti's case [1978] 114 ITR 454 (SC) and the objects concerned herein are in pari materia. Be that as it may, in view of the aforesaid finding of the T .....

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