2000 (12) TMI 11 - SCH - Income Tax

Whether, the Income-tax Appellate Tribunal is justified in holding that the assessee was entitled to the benefits of registration in spite of contravention of rules 38 and 39 of the A.P. Foreign Liquor and Indian Liquor Rules, 1970 - Tribunal is directed to state a case to the High Court and refer the above question of law for opinion of HC

Summary

The Supreme Court allowed the civil appeals and set aside the order under appeal. The High Court must consider a question of law regarding the entitlement to registration benefits despite contravention of rules. The Tribunal is directed to refer the question to the High Court.