COMMISSIONER OF INCOME-TAX versus WANDOOR JUPITER CHITS (P.) LTD. (IN LIQUIDATION).
Section 256 of the Indian Income Tax Act, 1961, the jurisdiction of the High Court is only to refer to a question of a law framed by it, it is important that the appropriate authorities take a fresh look at this question, regardless of the method. Should the car be based on the reference suggested under section 256 or that the question of law cannot be taken into account in a direct review in the High Court?
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