9911796707
TMI Blog1979 (9) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... s " the Act "), requiring the Appellate Tribunal to state the case and to refer the question of law arising out of the order. The question of law posed reads: " Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the provisions of rule 19A(3) cannot be applied in computing the deduction allowable u/s. 80J of the I.T. Act, 1961, and whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provision of r. 19A(3) of the I.T. Rules has been considered by the Calcutta High Court in Century Enka Ltd. [1977] 107 ITR 709 and by the Madras High Court in Madras Industrial Linings Ltd. [1977] 110 ITR 256, holding the said rule (rule 19A(3)) to be ultra vires and the determinations amounted to final decisions so far as the Appellate Tribunal was concerned as it held that the decisions re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-rule is finally determined, by this High Court in so far as the Tribunal is concerned. It will be open to the parties to give a true and correct interpretation of the decision of this court in Saharaj Tea Company [1978] 114 ITR 805, and its applicability, when the reference is heard by this court. However, we are of the tentative view that the statement of law enunciated in Saharaj Tea Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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