https://www.taxtmi.com/caselaws?id=5970 A proposed reference on deduction from sale of eggs and birds under sections 80HH and 80-I was directed to be referred because the issue was already governed by an earlier decision and the Tribunal could not refuse reference on that basis. The second question, whether poultry sheds qualify as plant for higher depreciation, was also directed to be referred because it was not shown to be covered by the earlier precedent. The Supreme Court set aside the order refusing reference and required the Tribunal to refer both questions to the High Court for determination in accordance with law. en-us Fri, 11 Aug 2000 00:00:00 +0530 Tue, 28 Aug 2018 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5970 A proposed reference on deduction from sale of eggs and birds under sections 80HH and 80-I was directed to be referred because the issue was already governed by an earlier decision and the Tribunal could not refuse reference on that basis. The second question, whether poultry sheds qualify as plant for higher depreciation, was also directed to be referred because it was not shown to be covered by the earlier precedent. The Supreme Court set aside the order refusing reference and required the Tribunal to refer both questions to the High Court for determination in accordance with law. Case-Laws Income Tax Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5970