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        Direct Taxes

        Rule 36 - What to accompany an application for reference under section 256(1)

        Income-tax (Appellate Tribunal) Rules, 1963

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        Application for reference under section 256(1) must be filed in triplicate with specified documents and English translations. An application for reference under section 256(1) must be in triplicate and accompanied by the documents referred to in item No. 7 of Form No. 37 under rule 48 of the Income-tax Rules, 1962 which the applicant considers should form part of the case, together with English translations of any such documents where necessary.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                    Provisions expressly mentioned in the judgment/order text.

                        Application for reference under section 256(1) must be filed in triplicate with specified documents and English translations.

                        An application for reference under section 256(1) must be in triplicate and accompanied by the documents referred to in item No. 7 of Form No. 37 under rule 48 of the Income-tax Rules, 1962 which the applicant considers should form part of the case, together with English translations of any such documents where necessary.


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