COMMISSIONER OF INCOME TAX Vs. NAHATA CHARITABLE TRUST

JUDGEMENT

(1.) THE questions referred to us at the instance of the Revenue are :

(2.) THE correctness of the order of the Tribunal holding that the assessee-trust is entitled to exemption as a charitable institution notwithstanding the fact that it had carried on business for profit, namely, exhibition of pictures, has been called into question by the Revenue in this reference, relating to the assessment years 1974-75 to 1976-77.