1991 (4) TMI 43

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....x Act, 1961, the Tribunal has stated the following question : "Whether, on the facts and in the circumstances of the case, there were variations in the orders of the Tribunal in the case of Hindu undivided family and the individual regarding the claim of exemption under section 80K in respect of the dividend from J. K. Synthetics Ltd. ?" An assessee is a Hindu undivided family. The assessment ye....

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....ngly, direct the Income-tax Officer to allow relief to the assessee after ascertaining the fact that the company is entitled to the benefit of deduction under section 80J." It is thereupon that the present reference was obtained by the assessee. We are unable to see any error in the order of the Tribunal. Unless it is first ascertained that the company, viz., J. K.Synthetics Ltd., is entitled to ....