https://www.taxtmi.com/caselaws?id=22750 The Bombay High Court considered whether a treaty-application question justified a reference under section 256(2) where the Tribunal had already set aside the Commissioner's section 263 order on two independent grounds: non-application of section 9(1)(i) in light of Carborandum and absence of a permanent establishment, which supported treaty protection. As the Department challenged only the treaty issue, the Court held that even a favourable answer for the Department would not change the result. The question was therefore academic, and the Court declined to direct the Tribunal to state a case under section 256(2). en-us Tue, 14 Aug 1990 00:00:00 +0530 Sat, 12 Dec 2009 16:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22750 The Bombay High Court considered whether a treaty-application question justified a reference under section 256(2) where the Tribunal had already set aside the Commissioner's section 263 order on two independent grounds: non-application of section 9(1)(i) in light of Carborandum and absence of a permanent establishment, which supported treaty protection. As the Department challenged only the treaty issue, the Court held that even a favourable answer for the Department would not change the result. The question was therefore academic, and the Court declined to direct the Tribunal to state a case under section 256(2). Case-Laws Income Tax Tue, 14 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22750