1990 (12) TMI 66 - HC - Income Tax

Summary

The High Court of Allahabad allowed the income-tax appeal, directing the Tribunal to include a third question regarding the applicability of section 43B of the Income-tax Act, 1961. The Tribunal had referred two questions but omitted the third question, which was deemed relevant to the issue at hand. The appeal was allowed with no costs. (Case citation: 1990 (12) TMI 66 - Allahabad High Court)