1996 (2) TMI 102 - HC - Income Tax

Summary

The High Court of Kerala directed the Income-tax Appellate Tribunal to make a reference regarding the entitlement of an assessee engaged in processing and exporting shrimps to benefits under sections 80HH and 80-I of the Income-tax Act, 1961. This decision was made in light of previous court rulings that needed reconsideration based on a Supreme Court decision. The Tribunal was instructed to raise the question of law and forward it for further review.