1999 (9) TMI 22 - HC - Income Tax

Summary

The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer a case regarding the eligibility of amounts received in Indian currency from travel agents for relief under section 80HHD of the Income-tax Act, 1961, for the assessment year 1989-90. The Tribunal was asked to consider if the order passed by the Commissioner of Income-tax under section 263 should be quashed.