https://www.taxtmi.com/caselaws?id=18836 The controversy concerned the correct legal effect of section 36(1)(iv) of the Income-tax Act, 1961, in relation to a deduction claimed for employees' contributory provident fund. The Court held that the fact that the point had not been specifically raised before the Commissioner of Income-tax did not bar reference where determination of the issue was necessary to decide the assessee's claim. It treated the Revenue's proposed question as a pure question of law under section 256(2) and found it fit for reference, directing the Tribunal to refer the question to the High Court. en-us Tue, 16 May 1995 00:00:00 +0530 Mon, 02 Nov 2009 12:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18836 The controversy concerned the correct legal effect of section 36(1)(iv) of the Income-tax Act, 1961, in relation to a deduction claimed for employees' contributory provident fund. The Court held that the fact that the point had not been specifically raised before the Commissioner of Income-tax did not bar reference where determination of the issue was necessary to decide the assessee's claim. It treated the Revenue's proposed question as a pure question of law under section 256(2) and found it fit for reference, directing the Tribunal to refer the question to the High Court. Case-Laws Income Tax Tue, 16 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18836