Court orders Tribunal to refer legal question on deletion of income tax addition under section 40A(3)

The High Court directed the Tribunal to refer a question of law on the deletion of an addition made by the Income-tax Officer under section 40A(3) of the Income-tax Act, 1961. The Tribunal was ordered to prepare a statement of the case for the court's opinion.

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The High Court of Punjab and Haryana directed the Tribunal to refer a question of law regarding the deletion of an addition made by the Income-tax Officer under section 40A(3) of the Income-tax Act, 1961. The court ordered the Tribunal to draw up a statement of the case for its opinion.

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