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of <h1>High Court grants certificate for appeal to Supreme Court in Traco Cable case on limitation issue.</h1> The High Court of Kerala granted a certificate to appeal to the Supreme Court of India in the case of Traco Cable Co. Ltd. v. CIT [1987] 166 ITR 278, due ... Appeal To Supreme Court, Limitation The High Court of Kerala granted a certificate to appeal to the Supreme Court of India in the case of Traco Cable Co. Ltd. v. CIT [1987] 166 ITR 278, as there was a substantial question of law of public importance due to conflicting judicial opinions on the issue of limitation. The application by the Revenue under section 261 of the Income-tax Act was approved.
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