https://www.taxtmi.com/caselaws?id=17509 The High Court dismissed the application under section 256(2) of the Income-tax Act, 1961, where the Commissioner sought direction for the Tribunal to state the case and refer legal questions from the assessment year 1984-85. The Tribunal's decision to delete the addition for car repairs, confirm the deletion of profit diversion, and allow the claim under section 80HH was upheld. The Court found no legal questions arising from the Tribunal's factual findings and denied the application, awarding no costs but setting a fixed counsel fee for each party. en-us Tue, 09 Jul 1996 00:00:00 +0530 Wed, 23 Sep 2009 10:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17509 The High Court dismissed the application under section 256(2) of the Income-tax Act, 1961, where the Commissioner sought direction for the Tribunal to state the case and refer legal questions from the assessment year 1984-85. The Tribunal's decision to delete the addition for car repairs, confirm the deletion of profit diversion, and allow the claim under section 80HH was upheld. The Court found no legal questions arising from the Tribunal's factual findings and denied the application, awarding no costs but setting a fixed counsel fee for each party. Case-Laws Income Tax Tue, 09 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17509