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of <h1>Kerala High Court Orders Tribunal to Refer Questions on Stock Valuation & Business Cessation</h1> <h3>PM Uthuppu Versus Commissioner Of Income-Tax</h3> The High Court of Kerala directed the Income-tax Appellate Tribunal to refer questions of law regarding revaluation of stock-in-trade and cessation of ... Reference, Business, Firm The High Court of Kerala directed the Income-tax Appellate Tribunal to refer questions of law regarding revaluation of stock-in-trade and cessation of business to the court. The case involved conversion of a proprietary business into a partnership, leading to disputes over taxation issues. The court found that the questions raised by the assessee were valid and ordered the Tribunal to refer them for the court's opinion.
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