https://www.taxtmi.com/caselaws?id=2081 Reference under section 256(2) was allowed because the Tribunal declined to refer questions on the tax treatment of interest on enhanced compensation without considering the Kerala High Court decision relied on by the assessee. The omitted precedent had distinguished the Supreme Court ruling on the nature of such interest, so the refusal to forward the questions of law was not sustained. The Tribunal was directed to forward the statement of case for both assessment years. en-us Wed, 18 Apr 2007 00:00:00 +0530 Fri, 01 Aug 2008 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2081 Reference under section 256(2) was allowed because the Tribunal declined to refer questions on the tax treatment of interest on enhanced compensation without considering the Kerala High Court decision relied on by the assessee. The omitted precedent had distinguished the Supreme Court ruling on the nature of such interest, so the refusal to forward the questions of law was not sustained. The Tribunal was directed to forward the statement of case for both assessment years. Case-Laws Income Tax Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2081