1988 (7) TMI 42 - HC - Income Tax

Summary

The High Court of Madhya Pradesh allowed an application under section 256(2) of the Income-tax Act, 1961. The case involved a dispute over a deduction claimed by the assessee for expenditure on "leave with wages" under the Beedi and Cigar Workers (Conditions of Employment) Act, 1966. The Tribunal was directed to refer the question of law to the court.