1995 (12) TMI 47 - HC - Income Tax

Summary

The High Court of Delhi directed the Tribunal to refer a question of law regarding the disallowance of a deduction under section 43B of the Income-tax Act, 1961, to the court for its opinion. The Tribunal confirmed the disallowance based on a previous court decision, but the High Court found that a question of law did arise in this case. The petition was allowed without costs.