https://www.taxtmi.com/caselaws?id=18617 The High Court directed the Tribunal to refer specific questions of law related to the classification of machinery for depreciation and the allowance of extra shift allowance. The Court emphasized that the Tribunal should make references unless the matter is directly covered by a decision of the High Court or the Supreme Court. The judgment highlights the importance of legal interpretation in determining the applicability of depreciation rates and allowances under the Income-tax Rules. en-us Wed, 24 Jan 1996 00:00:00 +0530 Fri, 30 Oct 2009 17:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18617 The High Court directed the Tribunal to refer specific questions of law related to the classification of machinery for depreciation and the allowance of extra shift allowance. The Court emphasized that the Tribunal should make references unless the matter is directly covered by a decision of the High Court or the Supreme Court. The judgment highlights the importance of legal interpretation in determining the applicability of depreciation rates and allowances under the Income-tax Rules. Case-Laws Income Tax Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18617