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Central Act · India · Chapter XX — Appealsand Revision

Section 257 Statement of case to Supreme Court in certain cases

Income-tax Act, 1961 · Edition: Historical text from the archived India Code PDF

If, on 6[an application made against an order made under section 254 before the 1st day of October, 1998, under section 256] the Appellate Tribunal is of the opinion that, on account of a conflict in the decisions of High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court.

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Judgments on Section 257

LOK 1996 (1) SC 2910 · Supreme Court of India

The Commissioner of Income-Tax, Central-I, Bombay v. Messrs. Empire Estate, Bombay

Equivalent citations: 1996 (1) AD(SC) 963 : 1996 (218) ITR 355 : 1996 (1) JT 675 : 1996 (1) Supreme 640 : 1996 (1) Scale 572 : 1996 (2) SCC 345 : 1996 (132) CTR 221 : 1996 (85) TAXMAN 153 : 1996 (2) TLR 277 : 1996 (132) CTR(SC) 221 : 1996 SCC (2) 345 JT 1996 (1) 675

Subject–
ActsIncome Tax Act, 1961 (Sections 187(2) and 257); Indian Partnership Act, 1932 (Section 42)

LOK 1979 (11) SC 197 · Supreme Court of India

Additional Commissioner of Income-Tax Gujarat, Ahmedabad v. Surat Art Silk Cloth Manufacturers Association, Surat

Equivalent citations: AIR 1980 (SC) 387 : 1980 (121) ITR 1 : 1980 (2) SCC 31 : 1980 (2) SCR 77 : 1979 (13) CTR 378 : 1979 (2) TAXMAN 501 : 1980 TaxLR 230 : AIR 1980 SC 387