Supreme Court · 2015 INSC 184 · Decided 10 March 2015
Premier Breweries LTD., Karnataka v. Commissioner of Income Tax, Cochin
- Court
- Supreme Court of India
- Citation
- 2015 INSC 184 · [2015] 3 S.C.R. 365
- Case number
- CIVIL APPEAL No. 1569/2007
- Decided
- 10 March 2015
- Bench
- RANJAN GOGOI, PRAFULLA C. PANT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 256(2)
Headnote
Income Tax Act, 1961- s.256(2)- Scope of- Issue regarding entitlement of assessee to the claim of deduction B c uls 37 of the Act~ Income Tax Appellate Tribunal gave the finding in favour of the assessee - Reference uls 265(2) framing twelve questions - High Court reframed those o the same reversed the finding of the Tribunal- On appeal, held: While hearing the reference, High Court exercises advisory jurisdiction hence in exercise of reference jurisdiction, order of Tribunal cannot be set aside - However, in the present case, the judgment of the High E Court shows that
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