https://www.taxtmi.com/caselaws?id=17794 The court dismissed both income-tax cases, emphasizing that the questions raised did not warrant a reference due to unresolved issues surrounding the applicability of rule 9A during the relevant assessment years. The court declined to direct a reference related to rule 9A, as it was not considered by the Tribunal or Division Bench in previous cases and the relevant proviso was inserted after the assessment years in question. No costs were awarded in this matter. en-us Fri, 24 Nov 1995 00:00:00 +0530 Thu, 24 Sep 2009 17:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17794 The court dismissed both income-tax cases, emphasizing that the questions raised did not warrant a reference due to unresolved issues surrounding the applicability of rule 9A during the relevant assessment years. The court declined to direct a reference related to rule 9A, as it was not considered by the Tribunal or Division Bench in previous cases and the relevant proviso was inserted after the assessment years in question. No costs were awarded in this matter. Case-Laws Income Tax Fri, 24 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17794