2006 (4) TMI 104

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ncome-tax Act, 1961, seeking a direction to the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh to refer the following questions of law arising out of its order dated June 29, 1993 in I.T.A. No. 71/Chandi/89, for the assessment year 1984-85, to this court for its opinion: "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tance of counsel for both the parties, the following reframed question of law is directed to be referred to this court for its opinion: "Whether, on the facts and circumstances of the case, the amount on account of cash incentive and duty drawback though claimed but not received actually by the assessee would be taxable under the Income-tax Act?" We, accordingly, direct the Tribunal to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X