2000 (5) TMI 11

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r>Judge(s)  : ARUN KUMAR., D. K. JAIN  JUDGMENT By this petition under section 256(2) of the Income-tax Act, 1961, the Revenue seeks a direction to the Income-tax Appellate Tribunal to sta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... are therefore inadmissible, whether they are incurred in advance or in the year of conversion from debenture to equity share ?" In our opinion a question of law does arise out of the order of the Tr....