https://www.taxtmi.com/caselaws?id=8143 A certificate under section 66A(2) of the Indian Income-tax Act, 1922 is available only where the proposed appeal raises a question of great public importance affecting assessees generally. A question decided on the special facts of one case, or one of merely private importance to the assessee, does not meet that test. The Court held that the interpretation issue under section 4(3)(viii) was confined to exceptional facts and had not been shown to arise in a large or appreciable number of cases. The application for a certificate was therefore refused, and section 257 of the Income-tax Act, 1961 did not alter the certification standard. en-us Tue, 01 Sep 1970 00:00:00 +0530 Tue, 31 Mar 2009 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8143 A certificate under section 66A(2) of the Indian Income-tax Act, 1922 is available only where the proposed appeal raises a question of great public importance affecting assessees generally. A question decided on the special facts of one case, or one of merely private importance to the assessee, does not meet that test. The Court held that the interpretation issue under section 4(3)(viii) was confined to exceptional facts and had not been shown to arise in a large or appreciable number of cases. The application for a certificate was therefore refused, and section 257 of the Income-tax Act, 1961 did not alter the certification standard. Case-Laws Income Tax Tue, 01 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8143