Reference of questions of law directed where Tribunal order gave rise to issues requiring High Court determination.

The High Court held that the proposed questions of law arising from the Tribunal's order required consideration and directed the Tribunal to state the case and refer those questions for determination. The reference application was therefore accepted, with the questions of law referred in favour of the assessee.

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Issues: Whether the questions of law proposed in the application should be stated by the Tribunal and referred to the High Court.

Analysis: The Court found that the proposed questions arose from the Tribunal's order and required reference for determination. It accordingly directed the Tribunal to state the case and refer the questions.

Conclusion: The reference application was accepted and the questions of law were directed to be referred in favour of the assessee.

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