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The High Court of Allahabad heard a case involving the deletion of certain additions made by the Income-tax Officer. The court identified several questions of law related to the additions, including issues with personal expenses, allowance claims, development rebate, excess price on sale of sugar, and deduction for development rebate on new electric fittings. The court directed the Income-tax Appellate Tribunal to provide a statement of the case for the High Court's opinion on these questions.
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