C I T, SHILLONG vs ANIL K HAZARIKA — C.A. No. 5861/1997

Summary: The Supreme Court allowed CIT Shillong's appeal on November 16, 2000, holding that the High Court erred in refusing to call for a reference of two income tax questions on the ground they were questions of fact. The Court determined the questions—concerning whether a 40% deduction from incentive bonus was properly allowed and whether further deductions were permissible under Section 16 of the Income Tax Act—were questions of law. The Tribunal was directed to refer these questions to the High Court by drawing up a Statement of Case. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.