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<h1>Punjab & Haryana High Court Grants Certificate for Appeal to Supreme Court</h1> The High Court of Punjab and Haryana granted a certificate for appeal to the Supreme Court of India under section 261 of the Income-tax Act, 1961. - ... Actual Cost, Appeal To Supreme Court, Depreciation The High Court of Punjab and Haryana allowed the application under section 261 of the Income-tax Act, 1961, and granted a certificate for appeal to the Supreme Court of India. (Case citation: 1989 (10) TMI 40 - Punjab and Haryana High Court)