1991 (3) TMI 2

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..... he wife would detract from the exclusiveness of the outlay so as to render it ineligible as a deductible expenditure - - - - - Dated:- 25-3-1991 - N. M. KASLIWAL. and M. N. VENKATACHALAIAH. ORDER Heard learned counsel on both sides. Special leave granted. The High Court declined to call upon the Appellate Tribunal to state case and refer a question of law said to arise out of the Tribu .....

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..... se would cease to be referable one and, therefore, the course to be adopted is to reject a reference under section 256(2). Inasmuch as, in our opinion, a question of law does arise, the orders of the High Court dated September 1, 1986 and November 2, 1989 are set aside and the Income-tax Appellate Tribunal is directed to state a case and refer the following question of law for the opinion of the .....

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