Appeal to Supreme Court: High Court-certified appeals from specified income-tax order references may be entertained. An appeal to the Supreme Court lies from a High Court judgment delivered on a reference in income-tax proceedings when the High Court certifies the case ... Summary
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Appeal to Supreme Court: High Court-certified appeals from specified income-tax order references may be entertained.
An appeal to the Supreme Court lies from a High Court judgment delivered on a reference in income-tax proceedings when the High Court certifies the case as fit for appeal to the Supreme Court; this provision applies to appeals arising from references and from High Court decisions in appeals against orders under the income-tax statutory scheme, reflecting a legislative amendment introduced in 1998.
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