https://www.taxtmi.com/caselaws?id=8003 Reference jurisdiction under the Income-tax Act is confined to questions arising within that statutory framework, so the Tribunal and High Court cannot examine the vires of Finance Act provisions in such proceedings. The note also explains that rebate of super-tax for 1959-60 could not be reduced by an alleged unabsorbed reduction from an earlier year unless that reduction had legally arisen in a year where super-tax and rebate were actually computable. On the facts stated, the earlier year involved a loss, so no prior unabsorbed reduction existed and the rebate remained intact. en-us Tue, 01 Apr 1969 00:00:00 +0530 Thu, 26 Mar 2009 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8003 Reference jurisdiction under the Income-tax Act is confined to questions arising within that statutory framework, so the Tribunal and High Court cannot examine the vires of Finance Act provisions in such proceedings. The note also explains that rebate of super-tax for 1959-60 could not be reduced by an alleged unabsorbed reduction from an earlier year unless that reduction had legally arisen in a year where super-tax and rebate were actually computable. On the facts stated, the earlier year involved a loss, so no prior unabsorbed reduction existed and the rebate remained intact. Case-Laws Income Tax Tue, 01 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8003