COMMISSIONER\' OF INCOME-TAX versus COMMISSIONER\' OF INCOME-TAX
Referring to the deduction of the law on the actual payment only, Thukunal rejected the request for revenue under Lokpal National Limited's ITO (1986) 162 ITR 24 () judgment of the Supreme Court, saying that merely because The question about the law was already settled. By the High Court, a similar question arising in the latter case leaves a notable difference. This does not mean that the High Court, when the question of law is already settled, will seek a mechanical reference, there is no basis for reviewing the proportions. In the context of the provision of section B43B, the decision in the Lakhpal case did not raise any question of law with regard to (a) the Indian Income Tax Act, 616161, sections B43B and 6256 (2).
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