https://www.taxtmi.com/caselaws?id=49579 Jurisdiction under section 66 of the Indian Income-tax Act, 1922 is confined to questions of law arising out of the Tribunal's order. The Tribunal had proceeded on the footing that dividend income accrued in British India, but the High Court substituted a different issue by deciding whether the Merged States (Taxation Concessions) Order, 1949 applied to the assessee. Because the two questions were not co-extensive and one did not include the other, the High Court could not replace the referred question with a new one. Its decision was therefore set aside and the matter remanded for determination of the question originally framed by the Tribunal. en-us Wed, 30 Mar 1960 00:00:00 +0530 Fri, 20 Nov 2015 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49579 Jurisdiction under section 66 of the Indian Income-tax Act, 1922 is confined to questions of law arising out of the Tribunal's order. The Tribunal had proceeded on the footing that dividend income accrued in British India, but the High Court substituted a different issue by deciding whether the Merged States (Taxation Concessions) Order, 1949 applied to the assessee. Because the two questions were not co-extensive and one did not include the other, the High Court could not replace the referred question with a new one. Its decision was therefore set aside and the matter remanded for determination of the question originally framed by the Tribunal. Case-Laws Income Tax Wed, 30 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49579