LAWS(SC)-1976-3-36

YOGIRAJ CHARITY TRUST Vs. COMMISSIONER OF INCOME TAX NEW DELHI

Decided On March 30, 1976
YOGIRAJ CHARITY TRUST Appellant
V/S
COMMISSIONER OF INCOME TAX,NEW DELHI Respondents

JUDGEMENT

(1.) These appeals by special leave are from the judgment dated 26 May, 1970 of the High Court of Delhi.

(2.) The question referred to the High Court under Section 66 (1) of the Income-tax Act, 1922 referred to as the Act was as follows:-

(3.) The main judgment was delivered in Income Tax Reference no. 40 of 1965.