1988 (12) TMI 90 - HC - Income Tax

Summary

The High Court of Madhya Pradesh allowed the application under section 256(2) of the Income-tax Act, 1961. The court directed the Tribunal to refer the question of law regarding the deduction of holiday wages and leave with wages under the Beedi and Cigar Workers Act for the assessment year 1976-77. The Revenue's application for reference was accepted.