1987 (11) TMI 12 - HC - Income Tax

Summary

The High Court of Madhya Pradesh directed the Tribunal to refer a question of law regarding the treatment of Central tax collected by a partnership firm to the court for its opinion. The firm's appeal was dismissed by the Appellate Assistant Commissioner and the Tribunal. The firm sought a reference under section 256(1) of the Income-tax Act, which was rejected by the Tribunal.