https://www.taxtmi.com/caselaws?id=11409 Whether an assessee's activities amounted to a works contract outside the section 24AA notification, and whether ONGC's surtax payment could be taxed as a perquisite or benefit under section 28(iv), were treated as substantial questions of law requiring reference. The High Court found that both issues called for judicial consideration and could not be refused at the threshold. On that basis, the Tribunal's rejection of the reference application was erroneous, and it was directed to state the case and refer both questions to the High Court for opinion. en-us Fri, 24 Oct 2003 00:00:00 +0530 Sat, 08 Aug 2009 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11409 Whether an assessee's activities amounted to a works contract outside the section 24AA notification, and whether ONGC's surtax payment could be taxed as a perquisite or benefit under section 28(iv), were treated as substantial questions of law requiring reference. The High Court found that both issues called for judicial consideration and could not be refused at the threshold. On that basis, the Tribunal's rejection of the reference application was erroneous, and it was directed to state the case and refer both questions to the High Court for opinion. Case-Laws Income Tax Fri, 24 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11409