1982 (7) TMI 27

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..... Usha Trust, Indore) and Misc. Civil Case No. 47 of 1982 (Commissioner of Income-tax, Bhopal v. Princess Usha Trust, Indore), as a common question has been raised in all the three applications filed by the Commissioner of Income-tax, Bhopal, against the assessee, Princess Usha Trust, Indore, under s. 256(2) of the I.T. Act, 1961. Assessment years involved in all the three cases are 1974-75, 1975 .....

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..... question. The Income-tax Appellate Tribunal, Indore, is, therefore, directed under s. 256(2) of the I.T. Act, 1961, to state the case and to refer it for our opinion on the following question of law : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the ALV of the Manik Bagh Palace was exempted from income-tax under Part B States Taxation .....

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