Madras High Court
Commissioner Of Income-Tax vs Institute Of Franciscan Missionaries ... on 27 October, 1986
Equivalent citations: [1989]180ITR647(MAD)
Author: V. Ramaswami
Bench: V. Ramaswami
JUDGMENT V. Ramaswami, J.
1. The following question is sought to be referred at the instance of the Revenue :
"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the income of the assessee is entitled to exemption under sections 10(22) and 10(22A) of the Income-tax Act, 1961 ?"
2. In view of the decision in Addl. CIT v. Aditanar Education Institution , no referable question of law can be said to arise out of the order of the Tribunal. Accordingly, we dismiss this petition with costs. Counsel's fee Rs. 250.