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    <title>1989 (1) TMI 69 - ALLAHABAD High Court</title>
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    <description>The High Court held that the proposed issue constituted a question of law arising from the Tribunal&#039;s order and therefore merited reference. It directed the Appellate Tribunal to draw up a statement of case and refer the framed question to the High Court for opinion. The reference application was accordingly allowed, and the issue was answered in favour of the Revenue, with the matter required to be placed before the High Court on the stated question.</description>
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      <description>The High Court held that the proposed issue constituted a question of law arising from the Tribunal&#039;s order and therefore merited reference. It directed the Appellate Tribunal to draw up a statement of case and refer the framed question to the High Court for opinion. The reference application was accordingly allowed, and the issue was answered in favour of the Revenue, with the matter required to be placed before the High Court on the stated question.</description>
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