1981 (4) TMI 10

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..... igh Court - - - - - Dated:- 7-4-1981 - Judge(s) : E. S. VENKATARAMAIAH. and R. S. PATHAK. JUDGMENT The judgment of the court was delivered by PATHAK J.- These appeals by certificate granted by the High Court of Gujarat are directed against the judgment of the High Court delivered on June 29/30, 1972, on the application of s. 4(3)(i) of the Indian I.T. Act, 1922, and s. 11 of the I.T. .....

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..... claimed by it. Upon a reference made at the instance of the Commissioner of Income-tax, Gujarat, the Appellate Tribunal referred the following question for the opinion of the High Court : " Whether, on the facts and in the circumstances of the case, the income of the assessee-trust is exempt under s. 4(3)(i) of the Indian I.T. Act, 1922, and s. 11 of the I.T. Act, 1961 ?" Before the High Court .....

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