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<h1>Supreme Court Grants Special Leave to Refer Question on Disallowance of Demurrage Claim</h1> The Supreme Court granted special leave and directed the Tribunal to refer a question of law regarding the disallowance of a claim for demurrage and wharf ... Whether, the Income-tax Appellate Tribunal was right in law in having upheld in entirety the disallowance of the assessee's claim of a sum of βΉ 8,00,063 on account of demurrage and wharf age recovered from the assessee by the North, Western Railways, merely because a claim against the contractor was pending for arbitration - Appeal is allowed - Tribunal directed to refer the question to the High Court. The Supreme Court granted special leave and directed the Tribunal to refer a question of law regarding the disallowance of a claim for demurrage and wharf age recovered from the assessee by the North Western Railways.