High Court directs Tribunal to state question under sec 256(2) of Income-tax Act on disallowance. Matter remanded for fresh decision.

The High Court directed the Tribunal to state a question under section 256(2) of the Income-tax Act regarding the disallowance of Rs. 50,000 paid to M/s. J. P. Mukherjee and Associates. The Tribunal remanded the matter back to the first appellate authority for a fresh decision, resulting in the income-tax application being allowed in part.

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The High Court directed the Tribunal to state a question under section 256(2) of the Income-tax Act regarding the disallowance of Rs. 50,000 paid to M/s. J. P. Mukherjee and Associates. The Tribunal remanded the matter back to the first appellate authority for a fresh decision. The income-tax application was allowed in part.

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