1999 (9) TMI 31 - HC - Income Tax

Summary

The Commissioner of Income-tax, Kanpur, applied under section 256(2) of the Income-tax Act, 1961, to refer a question of law to the High Court regarding development rebate and deduction under section 80-I for an assessee-company. The High Court rejected the application as a similar question had been rejected before for a different assessment year.