2000 (11) TMI 10

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..... given due consideration to this aspect, To be able to decide whether the assessee is entitled to the benefit of the exemption u/s 11, it is necessary for the ITAT to determine whether it satisfies the requirements of s. 11(4A) - C. A. Nos 6155, 6156, 6157, 6158 of 2000. - - - Dated:- 21-11-2000 - S. P. BHARUCHA, Y. K. SABHARWAL AND B. N. AGRAWAL JJ. For the Appellant : Harish N. Salve, Sol .....

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..... pect, To be able to decide whether the assessee is entitled to the benefit of the exemption under section 11, it is necessary for the Tribunal to determine whether it satisfies the requirements of section 11(4A). Accordingly, the orders of the High Court under challenge and the orders of the Tribunal from which the reference was made are set aside and the matters (I. T. A. No. 681/Coch. of 1987 .....

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