https://www.taxtmi.com/caselaws?id=5969 The Supreme Court allowed the appeal by the Commissioner of Income-tax, Gujarat, after the High Court dismissed the application seeking a statement of case under section 256(2) of the Income-tax Act. The Court found that a question of law did arise from the Tribunal's order and criticized the Tribunal for refusing to make a statement of case. It also held that the High Court erred in rejecting the Revenue's application. The Supreme Court directed the Income-tax Appellate Tribunal to refer the question of law regarding the exemption claim under section 10(29) to the High Court of Gujarat for consideration. en-us Wed, 03 May 2000 00:00:00 +0530 Sun, 30 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5969 The Supreme Court allowed the appeal by the Commissioner of Income-tax, Gujarat, after the High Court dismissed the application seeking a statement of case under section 256(2) of the Income-tax Act. The Court found that a question of law did arise from the Tribunal's order and criticized the Tribunal for refusing to make a statement of case. It also held that the High Court erred in rejecting the Revenue's application. The Supreme Court directed the Income-tax Appellate Tribunal to refer the question of law regarding the exemption claim under section 10(29) to the High Court of Gujarat for consideration. Case-Laws Income Tax Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5969