https://www.taxtmi.com/caselaws?id=64396 The Tribunal rejected the assessee's request to refer an additional question of law regarding the calculation of deduction for certain assessment years. The Tribunal emphasized that raising a completely new issue would require a fresh application, which could be time-barred. As the additional question was unrelated to the original issue, the Tribunal held that the applicant must decide on the issues to take to the High Court within the permitted timeframe. en-us Wed, 30 Mar 1983 00:00:00 +0530 Mon, 07 Feb 2011 16:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64396 The Tribunal rejected the assessee's request to refer an additional question of law regarding the calculation of deduction for certain assessment years. The Tribunal emphasized that raising a completely new issue would require a fresh application, which could be time-barred. As the additional question was unrelated to the original issue, the Tribunal held that the applicant must decide on the issues to take to the High Court within the permitted timeframe. Case-Laws Income Tax Wed, 30 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64396