TMI Blog1990 (11) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... on 256(2) of the Income-tax Act, 1961, the Revenue is asking for a direction to the Tribunal to state the following question for the opinion of this court: "Whether, in law and in the circumstances of the case, the Incometax Appellate Tribunal was justified in holding that the word 'concern' used in clause (e) of sub-section (3) of section 13 would not include a trust disregarding the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that this question was indeed argued and that the Tribunal has expressed its opinion thereon. Since other questions have been referred and this question appears to be connected with those questions, it is but proper that this question also should be referred. Accordingly, the aforesaid applications are allowed. The Tribunal is directed to draw up a statement of the case accordingly and ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
