https://www.taxtmi.com/caselaws?id=18295 Where a similar question of law had already been referred for an earlier assessment year, the Tribunal was required to refer the proposed question under section 256(2) of the Income-tax Act, 1961. The Revenue's request concerned whether commission paid to agents and turnover discount paid to distributors fell for disallowance under section 37(3A). The High Court noted that the earlier reference for the assessee on the same issue had already been made and that the present refusal appeared to be a mistake. The Tribunal was therefore directed to refer the question of law along with the statement of case. en-us Thu, 09 May 1996 00:00:00 +0530 Wed, 30 Sep 2009 10:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18295 Where a similar question of law had already been referred for an earlier assessment year, the Tribunal was required to refer the proposed question under section 256(2) of the Income-tax Act, 1961. The Revenue's request concerned whether commission paid to agents and turnover discount paid to distributors fell for disallowance under section 37(3A). The High Court noted that the earlier reference for the assessee on the same issue had already been made and that the present refusal appeared to be a mistake. The Tribunal was therefore directed to refer the question of law along with the statement of case. Case-Laws Income Tax Thu, 09 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18295