https://www.taxtmi.com/caselaws?id=5968 Debatable questions of law concerning extra-shift allowance on computers and investment allowance on data processing machines were held fit for reference under section 256(2) of the Income-tax Act, 1961. The prior decision cited by the High Court did not make the issues self-evident or incapable of reference, and the court was required to examine the questions on their merits when considering the reference application. The Revenue's application was therefore allowed, and the Tribunal was directed to refer the quoted questions to the High Court. en-us Wed, 17 Mar 1999 00:00:00 +0530 Sun, 30 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5968 Debatable questions of law concerning extra-shift allowance on computers and investment allowance on data processing machines were held fit for reference under section 256(2) of the Income-tax Act, 1961. The prior decision cited by the High Court did not make the issues self-evident or incapable of reference, and the court was required to examine the questions on their merits when considering the reference application. The Revenue's application was therefore allowed, and the Tribunal was directed to refer the quoted questions to the High Court. Case-Laws Income Tax Wed, 17 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5968