1978 (4) TMI 49 - HC - Income Tax

Summary

The High Court of Allahabad delivered a judgment regarding income tax matters. The Tribunal cannot refer a question at the instance of a party that did not apply for it. The first question was answered in the negative, in favor of the department, based on a previous court decision. The Commissioner was awarded costs of Rs. 200. (Case citation: 1978 (4) TMI 49 - ALLAHABAD High Court)