High Court decision remands tax appeal for further proceedings based on Supreme Court ruling. The High Court of Allahabad allowed Civil Appeal No. 764 of 1979 on March 12, 1986, setting aside a previous judgment from January 2, 1978. The matter has ...
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High Court decision remands tax appeal for further proceedings based on Supreme Court ruling.
The High Court of Allahabad allowed Civil Appeal No. 764 of 1979 on March 12, 1986, setting aside a previous judgment from January 2, 1978. The matter has been remanded for further proceedings based on the decision of the Supreme Court in Shree Sajjan Mills Ltd. v. CIT [1985] 156 ITR 585. The Income Tax Appellate Tribunal has been directed to refer a question of law regarding the reduction of chargeable profits by Rs. 76,760 on account of contribution to the employees' gratuity fund.
The High Court of Allahabad allowed Civil Appeal No. 764 of 1979 on March 12, 1986, setting aside a previous judgment from January 2, 1978. The matter has been remanded to the court for further proceedings based on the decision of the Supreme Court in Shree Sajjan Mills Ltd. v. CIT [1985] 156 ITR 585. The Income tax Appellate Tribunal has been directed to refer a question of law regarding the reduction of chargeable profits by Rs. 76,760 on account of contribution to the employees' gratuity fund.
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