Provisions u/s 257,Income - Tax Act, 1961.

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....h Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court. The Direct Taxes Enquiry Committee noticed that these provisions have been rarely invoked and in para. 6.154 of its report, the Committee has rec....