Law:

Section:

Section 254, read with section 256 of the Income-tax Act, 1961 - Appellate Tribunal - Order of - Tribunal admitted fresh ground of appeal purporting to be additional ground of appeal filed by assessee claiming deduction in respect of expenses on food, refreshment etc., - Whether question of law arose from order of Tribunal - Held, yes FACTS The Tribunal admitted fresh ground of appeal purporting to be additional ground of appeal filed by the assessee claiming deduction in respect of expenses on food, refreshment etc. On reference: HELD The order of the Tribunal clearly gave rise to a question of law. The Tribunal was, therefore, directed to state a case and refer the question for the decision of the High Court. Note : The decision is in favour of the revenue. D.K. Jain and…

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