1990 (3) TMI 41 - HC - Income Tax

Summary

The High Court of Delhi directed the Tribunal to refer a question of law regarding the interpretation of section 64(1)(ii) to the court. The Tribunal followed the Andhra Pradesh High Court's decision over the Karnataka High Court's decision on the requirement of a diploma or degree for the respondent's wife. The petition was disposed of with no costs. (Case citation: 1990 (3) TMI 41 - DELHI High Court)