2001 (10) TMI 22

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..... er of Income-tax, Bikaner, has filed this application and requires this court to direct the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the following question of law arising out of the Tribunal's order dated December 29, 1997, in I.T.A. No. 570/JP of 1992, for the assessment year 1987-88: "Whether, on the facts and in the circumstances of the case and having r .....

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..... rt and to be included in determining the export turnover for the purpose of claiming deduction under section 80HHC. The interpretation of the statute has always been considered to be a question of law. Once a question of law arises out of the Tribunal's order and which has not been decided or answered so far by the apex court, the Tribunal is bound to make a reference to this court. In view of o .....

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