https://www.taxtmi.com/caselaws?id=63898 The Tribunal admitted additional grounds raised by both the assessee and the departmental representative for consideration, including issues related to the nature of receipts, application of specific sections of the Income-tax Act, and taxability of government grants. It held that the order admitting additional grounds was not a final order under Section 254, thus rejecting the Commissioner's request for a reference to the High Court at the interlocutory stage. The Tribunal emphasized that questions of law could only be raised and considered after a final order is passed. en-us Sat, 27 Oct 1984 00:00:00 +0530 Wed, 02 Feb 2011 16:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63898 The Tribunal admitted additional grounds raised by both the assessee and the departmental representative for consideration, including issues related to the nature of receipts, application of specific sections of the Income-tax Act, and taxability of government grants. It held that the order admitting additional grounds was not a final order under Section 254, thus rejecting the Commissioner's request for a reference to the High Court at the interlocutory stage. The Tribunal emphasized that questions of law could only be raised and considered after a final order is passed. Case-Laws Income Tax Sat, 27 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63898