1990 (1) TMI 28 - HC - Income Tax

Summary

The High Court of Kerala granted a certificate to appeal to the Supreme Court of India in the case of Traco Cable Co. Ltd. v. CIT [1987] 166 ITR 278, as there was a substantial question of law of public importance due to conflicting judicial opinions on the issue of limitation. The application by the Revenue under section 261 of the Income-tax Act was approved.