https://www.taxtmi.com/caselaws?id=14678 The document concerns the High Court's power under section 256(2) of the Income-tax Act, 1961 to require the Appellate Tribunal to state a case where a question of law arises from its order. It identifies as the central legal issue whether an addition for short recoveries or early-closure rebates granted in hire-purchase transactions was correctly included in the assessee's business income for assessment year 1983-84. The Court did not decide the tax merits; it treated the issue as a referable question of law and directed the Tribunal to state a case for the Court's opinion. en-us Thu, 18 Nov 1999 00:00:00 +0530 Sat, 18 Jul 2009 10:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14678 The document concerns the High Court's power under section 256(2) of the Income-tax Act, 1961 to require the Appellate Tribunal to state a case where a question of law arises from its order. It identifies as the central legal issue whether an addition for short recoveries or early-closure rebates granted in hire-purchase transactions was correctly included in the assessee's business income for assessment year 1983-84. The Court did not decide the tax merits; it treated the issue as a referable question of law and directed the Tribunal to state a case for the Court's opinion. Case-Laws Income Tax Thu, 18 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14678