https://www.taxtmi.com/caselaws?id=17875 The High Court of Delhi allowed a petition under section 256(2) of the Income-tax Act, 1961, brought by the Revenue. The dispute centered on the correct categorization of expenses incurred by the assessee post-April 6, 1982, for the assessment year 1983-84 regarding the setting up of a cement unit. The Court directed the Tribunal to refer the question of whether the decision to treat Rs. 54,08,995 as revenue expenditure post the specified date was correct, emphasizing the importance of framing legal issues accurately for reference. en-us Mon, 04 Sep 1995 00:00:00 +0530 Fri, 25 Sep 2009 13:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17875 The High Court of Delhi allowed a petition under section 256(2) of the Income-tax Act, 1961, brought by the Revenue. The dispute centered on the correct categorization of expenses incurred by the assessee post-April 6, 1982, for the assessment year 1983-84 regarding the setting up of a cement unit. The Court directed the Tribunal to refer the question of whether the decision to treat Rs. 54,08,995 as revenue expenditure post the specified date was correct, emphasizing the importance of framing legal issues accurately for reference. Case-Laws Income Tax Mon, 04 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17875