https://www.taxtmi.com/caselaws?id=192601 Whether expenditure on a cargo fleet was current repairs deductible under the income-tax provision, or partly capital expenditure, and whether depreciation could be computed without adequate particulars of prime cost, were treated as questions of fact rather than questions of law. The court held that both issues depended on degree, surrounding circumstances, and the adequacy of the materials furnished to the income-tax authorities. Because the assessee had failed to supply proper accounts and the evidentiary deficiency arose from his own omission, the dispute could not be transformed into a referable question of law under section 66(3). The attempt to invoke section 45 of the Specific Relief Act was unnecessary, and the reference application failed. en-us Tue, 03 Jan 1928 00:00:00 +0530 Wed, 07 Jun 2017 17:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192601 Whether expenditure on a cargo fleet was current repairs deductible under the income-tax provision, or partly capital expenditure, and whether depreciation could be computed without adequate particulars of prime cost, were treated as questions of fact rather than questions of law. The court held that both issues depended on degree, surrounding circumstances, and the adequacy of the materials furnished to the income-tax authorities. Because the assessee had failed to supply proper accounts and the evidentiary deficiency arose from his own omission, the dispute could not be transformed into a referable question of law under section 66(3). The attempt to invoke section 45 of the Specific Relief Act was unnecessary, and the reference application failed. Case-Laws Income Tax Tue, 03 Jan 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192601