At, High Court of Judicature at Madras
By, THE HONOURABLE MR. JUSTICE V RATNAM & THE HONOURABLE MR. JUSTICE RAMASWAMI
Nalini Chidambaram, M. B. Dominique, Advocates.
Judgment Text
V. RAMASWAMI J.
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 ?" *
In view of the decision in Addl. CIT v. Aditanar Education Institution 1979 (118) ITR 235, 1980 (3) TAXMAN 56, no referable question of law can be said to arise out of the order of the Tribunal. Accordi
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ngly, we dismiss this petition with costs. Counsel's fee Rs. 250.
