1997 (7) TMI 72

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...., 1961, for issuance of a mandamus directing the Tribunal, Delhi Bench, New Delhi, to refer the following question of law to this Court for its opinion, along with the statement of the case: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that mention of specific words 'long-term capital gains' in s. 115E would not necessarily implicate that....

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....term capital gains falls within the definition of 'investment income' under s. 115E r/w s. 115C. 3. A question of law does arise from the order of the Tribunal. There is no direct judgment either of the Supreme Court of India or of this Court on the point involved in this case. The question of law as claimed by the Revenue is not happily worded. After perusal of the order of the Tribunal, we ar....