TMI Blog1991 (8) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 40(a)(v) has since been replaced by another section 40A(5) which has also been substituted in 1989 - matter is covered by a circular of the Board dated March 4, 1972 - reference rejected - - - - - Dated:- 22-8-1991 - V. RAMASWAMY., N. D. OJHA. and S. RANGANATHAN. ORDER This is an appeal from an order of the High Court of Bombay declining to direct the Tribunal to state a case for it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n made in pursuance of resolutions of the company and in accordance with the terms of employment of the employees in question. The appellant applied to the Tribunal for referring a question of law to the High Court but the Tribunal dismissed the same observing that its conclusion had rested on the findings of fact in the case. The High Court also declined to direct a reference on the very short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns apart, the High Court has disposed of the application under section 256(2) on the ground that the matter is covered by a circular of the Board. Apparently, both the Appellate Assistant Commissioner and the Tribunal had also gone by the purport of the circular though they have not explicitly referred to it in their orders. In these circumstances, we do not think any useful purpose will be served ..... X X X X Extracts X X X X X X X X Extracts X X X X
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