1986 (6) TMI 22 - HC - Income Tax

Summary

The High Court of Madhya Pradesh dismissed the application made by the Commissioner of Income-tax under section 256(2) of the Income-tax Act. The cases involved deductions claimed by bidi manufacturers for wages provision under the Bidi and Cigar Workers Act, which were allowed by the Tribunal based on previous court decisions. The court found the matter settled and concluded that no useful purpose would be served by making a reference for decision.