https://www.taxtmi.com/caselaws?id=27915 The Madhya Pradesh High Court considered whether a certificate to appeal to the Supreme Court should be granted under Article 133 in a dispute involving interpretation of section 54 of the Income-tax Act, 1961. Applying Articles 133 and 134A, it noted that no Supreme Court decision on the question had been brought to its notice and treated the issue as a substantial question of law of general importance requiring determination by the Supreme Court. On that basis, the certificate to prefer an appeal was granted. en-us Mon, 29 Aug 1983 00:00:00 +0530 Tue, 16 Feb 2010 17:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27915 The Madhya Pradesh High Court considered whether a certificate to appeal to the Supreme Court should be granted under Article 133 in a dispute involving interpretation of section 54 of the Income-tax Act, 1961. Applying Articles 133 and 134A, it noted that no Supreme Court decision on the question had been brought to its notice and treated the issue as a substantial question of law of general importance requiring determination by the Supreme Court. On that basis, the certificate to prefer an appeal was granted. Case-Laws Income Tax Mon, 29 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27915