https://www.taxtmi.com/caselaws?id=5234 A question of law arising from the Tribunal's appellate order triggers the statutory duty to state a case and refer the matter to the High Court under section 256 of the Income-tax Act, 1961. If the Tribunal refuses such a reference application, the High Court should direct a reference under section 256(2). The Supreme Court declined to express any view on the deductibility of secret commission, so the merits remained open for determination by the High Court on reference. en-us Tue, 14 Jul 1987 00:00:00 +0530 Thu, 12 May 2016 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5234 A question of law arising from the Tribunal's appellate order triggers the statutory duty to state a case and refer the matter to the High Court under section 256 of the Income-tax Act, 1961. If the Tribunal refuses such a reference application, the High Court should direct a reference under section 256(2). The Supreme Court declined to express any view on the deductibility of secret commission, so the merits remained open for determination by the High Court on reference. Case-Laws Income Tax Tue, 14 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5234