SLP admitted to decide whether any benefit accrued to interested persons leading to denial of Sec. 1

IT : SLP granted against order of High Court where it was held that since assessee-trust cancelled sale agreement after a long time of paying advance money to person prohibited under section 13(3) without assigning any reason and without charging any interest, provisions of section 13(1)(c)(ii) were attracted with result that assessee could not be allowed exemption under section 11