https://www.taxtmi.com/caselaws?id=14342 A proposed question of law will be referred only if it truly arises from the Tribunal's order and has been conclusively determined there. The first question, concerning the taxability of scrap sale proceeds, was not shown to arise from the order and was not referred. The second question, concerning whether scrap sale proceeds must be deducted from the actual cost of the block of assets while computing written down value and depreciation under sections 43(1), 43(6) and 43(6)(c) of the Income-tax Act, was not conclusively decided by the Tribunal and was therefore directed to be referred. en-us Thu, 11 Jan 2001 00:00:00 +0530 Wed, 15 Jul 2009 12:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14342 A proposed question of law will be referred only if it truly arises from the Tribunal's order and has been conclusively determined there. The first question, concerning the taxability of scrap sale proceeds, was not shown to arise from the order and was not referred. The second question, concerning whether scrap sale proceeds must be deducted from the actual cost of the block of assets while computing written down value and depreciation under sections 43(1), 43(6) and 43(6)(c) of the Income-tax Act, was not conclusively decided by the Tribunal and was therefore directed to be referred. Case-Laws Income Tax Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14342