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

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....n that on account of conflict in the decisions of the High 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 invoke....