https://www.taxtmi.com/caselaws?id=26264 The High Court held that a question of law arose from the Tribunal's order on whether reserve for leave with wages should be included in capital for surtax computation, and it allowed the section 256(2) application. The Tribunal was directed to state a case and refer that precise question for the Court's opinion. The Court did not decide the substantive tax issue on merits; it only recognised the reference as maintainable because the Tribunal's conclusion gave rise to a legal question requiring judicial consideration. en-us Thu, 05 Dec 1985 00:00:00 +0530 Wed, 03 Feb 2010 17:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26264 The High Court held that a question of law arose from the Tribunal's order on whether reserve for leave with wages should be included in capital for surtax computation, and it allowed the section 256(2) application. The Tribunal was directed to state a case and refer that precise question for the Court's opinion. The Court did not decide the substantive tax issue on merits; it only recognised the reference as maintainable because the Tribunal's conclusion gave rise to a legal question requiring judicial consideration. Case-Laws Income Tax Thu, 05 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26264