1987 (11) TMI 11 - HC - Income Tax

Summary

The assessee filed a petition under section 256(2) of the Income-tax Act, 1961, for referring questions of law related to agricultural income deduction and depreciation. The petition was rejected as a similar case was decided against the assessee in a previous ruling. Costs of Rs. 250 were imposed. [Case: CIT v. Thiru Arooran Sugars Ltd. 1983]