https://www.taxtmi.com/caselaws?id=24587 The High Court did not decide the merits of the deduction claim under section 40A(2) or the Tribunal's direction for fresh assessment under section 64(1)(ii). It held that both issues raised questions of law requiring reference and directed the Tribunal to state the case under section 256(2) for the Court's opinion. The matter was therefore sent for authoritative determination on whether the assessee's deduction of Rs. 17,853 was justified and whether the fresh assessment direction under section 64(1)(ii) was legally correct. Parties were left to bear their own costs. en-us Tue, 02 Aug 1988 00:00:00 +0530 Thu, 21 Jan 2010 10:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24587 The High Court did not decide the merits of the deduction claim under section 40A(2) or the Tribunal's direction for fresh assessment under section 64(1)(ii). It held that both issues raised questions of law requiring reference and directed the Tribunal to state the case under section 256(2) for the Court's opinion. The matter was therefore sent for authoritative determination on whether the assessee's deduction of Rs. 17,853 was justified and whether the fresh assessment direction under section 64(1)(ii) was legally correct. Parties were left to bear their own costs. Case-Laws Income Tax Tue, 02 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24587