https://www.taxtmi.com/caselaws?id=36110 The High Court allowed the application under s. 256(2) of the I.T. Act, 1961, directing the Income-tax Appellate Tribunal to refer a question of law regarding the computation of deduction u/s. 80J of the I.T. Act, 1961. The High Court held that the question posed was indeed a substantial question of law, emphasizing the need to address the validity of rule 19A(3) and the Tribunal's jurisdiction. Previous decisions on the vires of the rule and remand orders were considered but deemed not determinative in this case. Ultimately, the High Court instructed the Tribunal to refer the question to the court for resolution. en-us Sat, 08 Sep 1979 00:00:00 +0530 Fri, 19 Mar 2010 13:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36110 The High Court allowed the application under s. 256(2) of the I.T. Act, 1961, directing the Income-tax Appellate Tribunal to refer a question of law regarding the computation of deduction u/s. 80J of the I.T. Act, 1961. The High Court held that the question posed was indeed a substantial question of law, emphasizing the need to address the validity of rule 19A(3) and the Tribunal's jurisdiction. Previous decisions on the vires of the rule and remand orders were considered but deemed not determinative in this case. Ultimately, the High Court instructed the Tribunal to refer the question to the court for resolution. Case-Laws Income Tax Sat, 08 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36110