(1.) CM No. 141 of 2007 (Exemption) Allowed, subject to all just exceptions.
(2.) CM stands disposed of.
(3.) ASST . yr. 1991 -92, the Tribunal upheld the addition of Rs. 10,28,040 in the hands of the assessee but directed the AO not to recover tax, surcharge, if any and interest thereon attributable to such income.