https://www.taxtmi.com/caselaws?id=19738 The Bombay High Court held that two questions of law arose from the Tribunal's order under section 23 of the Income-tax Act: whether relief under section 23(1) was admissible in respect of five shops, and whether relief under the proviso to section 23 could be claimed even though the premises were not residential units. The Court noted the Tribunal had relied on a Board circular and cited authority, but found that the statutory language itself raised referable legal issues. The application under section 256(2) was allowed, and both questions were directed to be referred to the High Court by statement of case. en-us Tue, 17 Dec 1991 00:00:00 +0530 Mon, 09 Nov 2009 13:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19738 The Bombay High Court held that two questions of law arose from the Tribunal's order under section 23 of the Income-tax Act: whether relief under section 23(1) was admissible in respect of five shops, and whether relief under the proviso to section 23 could be claimed even though the premises were not residential units. The Court noted the Tribunal had relied on a Board circular and cited authority, but found that the statutory language itself raised referable legal issues. The application under section 256(2) was allowed, and both questions were directed to be referred to the High Court by statement of case. Case-Laws Income Tax Tue, 17 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19738