https://www.taxtmi.com/caselaws?id=277482 In a reference application under Section 66 of the Indian Income-tax Act, 1922, only questions arising from the Tribunal's order could be referred, so additional questions not set out before the Tribunal could not be introduced for the first time in the High Court. The second question was rejected because the Tribunal had not decided it and no referable issue can be framed on a matter absent from the order under challenge. By contrast, the question whether a security deposit received to secure return of empty bottles constituted assessable income under Section 10 was treated as a pure question of law and was directed to be stated. en-us Tue, 03 Jun 1952 00:00:00 +0530 Wed, 05 Dec 2018 13:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277482 In a reference application under Section 66 of the Indian Income-tax Act, 1922, only questions arising from the Tribunal's order could be referred, so additional questions not set out before the Tribunal could not be introduced for the first time in the High Court. The second question was rejected because the Tribunal had not decided it and no referable issue can be framed on a matter absent from the order under challenge. By contrast, the question whether a security deposit received to secure return of empty bottles constituted assessable income under Section 10 was treated as a pure question of law and was directed to be stated. Case-Laws Income Tax Tue, 03 Jun 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277482