https://www.taxtmi.com/caselaws?id=56616 The Tribunal rejected the Commissioner of Income-tax's Reference Application to the High Court concerning a question of law arising from the Tribunal's order on gratuity liability and actuarial valuation. The Tribunal found the Reference Application not maintainable under section 256(1) of the Income-tax Act, as the dismissed rectification application did not alter the original order under section 254. The Tribunal emphasized that no legal interpretation issue was raised, leading to the rejection of the Reference Application based on legal provisions and precedents. en-us Mon, 25 May 1987 00:00:00 +0530 Sat, 04 Dec 2010 18:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56616 The Tribunal rejected the Commissioner of Income-tax's Reference Application to the High Court concerning a question of law arising from the Tribunal's order on gratuity liability and actuarial valuation. The Tribunal found the Reference Application not maintainable under section 256(1) of the Income-tax Act, as the dismissed rectification application did not alter the original order under section 254. The Tribunal emphasized that no legal interpretation issue was raised, leading to the rejection of the Reference Application based on legal provisions and precedents. Case-Laws Income Tax Mon, 25 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56616