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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Appellate Tribunal can refer conflicting High Court income tax issues under Section 256 to Supreme Court directly</h1> When the Appellate Tribunal, upon an application made under section 256 against an order under section 254 before October 1, 1998, finds conflicting decisions among High Courts on a specific legal question, it may prepare a statement of the case and refer it directly to the Supreme Court through its President. This provision allows the Supreme Court to resolve legal conflicts arising in income tax matters.