Director Of Income-Tax ... vs Apparel Export Promotion Council
2007 Latest Caselaw 342 Del

Citation : 2007 Latest Caselaw 342 Del
Judgement Date : 19 February, 2007

Delhi High Court

Director Of Income-Tax ... vs Apparel Export Promotion Council on 19 February, 2007

Bench: M B Lokur, V Gupta

ORDER

1. The only issue that has been raised by the revenue is with regard to the question whether entrance fee and subscription fee received by the assessed is entitled to exemption under Section 11(4A) of the Income Tax Act, 1961.

2. In view of the decision rendered by this Court in Director of Income-tax (Exemption) v. Apparel Export Promotion Council (IT Case No. 46 of 1997 dated 5-5-1998) and Director of Income-tax (Exemption) v. Apparel Export Promotion Council (No. 2) , no substantial question of law arises in this appeal.

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