https://www.taxtmi.com/caselaws?id=15896 The High Court of Kerala issued certificates of fitness for appeal to the Supreme Court under section 261 of the Income-tax Act, 1961 regarding the scope of Explanation 2 to section 13 in the context of the exclusion in section 13(1)(b) of the Act. The court deemed the question to be of general importance due to the absence of any binding decision from the Supreme Court or other High Courts on the matter. en-us Fri, 09 Apr 1999 00:00:00 +0530 Sat, 29 Aug 2009 17:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15896 The High Court of Kerala issued certificates of fitness for appeal to the Supreme Court under section 261 of the Income-tax Act, 1961 regarding the scope of Explanation 2 to section 13 in the context of the exclusion in section 13(1)(b) of the Act. The court deemed the question to be of general importance due to the absence of any binding decision from the Supreme Court or other High Courts on the matter. Case-Laws Income Tax Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15896