https://www.taxtmi.com/caselaws?id=8513 A reference application under the Indian Income-tax Act was treated as timely where the assessee remitted the prescribed fee within limitation through an accepted mode and enclosed proof of payment, even though the money order reached the office later; the fee requirement was satisfied by substantial compliance, so the application was not time-barred. A single reference application was also held competent where one common appellate order disposed of two cross-appeals arising from the same assessment, because the operative appellate order was in substance one order and did not require artificial splitting into separate references. en-us Tue, 25 Jan 1972 00:00:00 +0530 Mon, 27 Apr 2009 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8513 A reference application under the Indian Income-tax Act was treated as timely where the assessee remitted the prescribed fee within limitation through an accepted mode and enclosed proof of payment, even though the money order reached the office later; the fee requirement was satisfied by substantial compliance, so the application was not time-barred. A single reference application was also held competent where one common appellate order disposed of two cross-appeals arising from the same assessment, because the operative appellate order was in substance one order and did not require artificial splitting into separate references. Case-Laws Income Tax Tue, 25 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8513