https://www.taxtmi.com/caselaws?id=17773 The court directed the Tribunal to refer the question of law to the court for its opinion, overturning the Tribunal's decision not to make the reference earlier. This ruling establishes a precedent for cases involving the treatment of inter-unit loans within a company for tax deduction purposes under section 80J of the Income-tax Act. The court emphasized the importance of clarifying whether loans between different units of the same company should be included in capital computation, addressing a substantial question of law. en-us Wed, 31 Jul 1996 00:00:00 +0530 Thu, 24 Sep 2009 16:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17773 The court directed the Tribunal to refer the question of law to the court for its opinion, overturning the Tribunal's decision not to make the reference earlier. This ruling establishes a precedent for cases involving the treatment of inter-unit loans within a company for tax deduction purposes under section 80J of the Income-tax Act. The court emphasized the importance of clarifying whether loans between different units of the same company should be included in capital computation, addressing a substantial question of law. Case-Laws Income Tax Wed, 31 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17773