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COMMISSIONER OF INCOME-TAX versus STEEL TUBES OF INDIA LTD (NO.2)


The question decided by the High Court for reference is, in fact, no reference to such questions, the Indian Income Tax Act, 1961, Section 256, the expenditure incurred on the repair of business expenses, the High Court's decision that the tribunal to cut costs Has allowed to cut costs on car repairs? No question was raised about the law, income from sources unknown in Article 37 (3A) and 256 of the Indian Income Tax Act, 1961 is an increase in income due to the sale of sister concerns to fake transactions. It was through the tribunal that the sale was justified in the search of fact. With the removal of the Indian Income Tax Act, 1961, section 256, new industrial action in the backward area, no special deduction law was created by the order of the special deduction tribunal after the High Court, Indian Income Tax Act, 1961, Sec. 80H and 256

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