https://www.taxtmi.com/circulars?id=9044 The Board instructs Commissioners to have Departmental Representatives request the Tribunal to draw up a statement of case and refer directly to the Supreme Court where conflicting decisions of two or more High Courts exist; Representatives may also request such direct reference when an assessee seeks a reference, and Commissioners must state whether they deem a case fit for a direct reference when forwarding proposals for filing a reference application. en-us Fri, 05 Nov 1976 00:00:00 +0530 Wed, 01 Jun 2011 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9044 The Board instructs Commissioners to have Departmental Representatives request the Tribunal to draw up a statement of case and refer directly to the Supreme Court where conflicting decisions of two or more High Courts exist; Representatives may also request such direct reference when an assessee seeks a reference, and Commissioners must state whether they deem a case fit for a direct reference when forwarding proposals for filing a reference application. Circulars Income Tax Fri, 05 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9044