2010 (10) TMI 638

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....rsh Kumar Goel, J. - This application has been filed under section 256(1) of the Income-tax Act, 1961 (for short, 'the Act') for directing Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh to refer following questions of law for opinion of this Court, arising out of its order dated 6-7-1993 in ITA No. 69/Chandi/89 for the assessment year 1987-88. "(i)  Whether on the facts and....

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....y draw back which is taxable income. The Assessing Officer made addition in the year of export on the ground that income accrued in that year while stand of the assessee was that without the amount being verified and quantified by the competent authority, the income could not be held to have accrued. Plea of the assessee was accepted by the CIT(A) as also by the Tribunal. Reasons given by the Trib....