https://www.taxtmi.com/caselaws?id=18822 A question that does not affect the merits of the controversy may be treated as academic and refused for reference, so the challenge on computation under section 115J and depreciation was correctly declined. By contrast, where applicability of section 80-I(8) raised a substantive question of law bearing on the merits and no binding precedent existed from the jurisdictional court or the Supreme Court, the Tribunal could not refuse reference. The refusal on the 115J issue was sustained, while reference on the 80-I(8) issue was directed in favour of the Revenue. en-us Fri, 12 May 1995 00:00:00 +0530 Mon, 02 Nov 2009 12:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18822 A question that does not affect the merits of the controversy may be treated as academic and refused for reference, so the challenge on computation under section 115J and depreciation was correctly declined. By contrast, where applicability of section 80-I(8) raised a substantive question of law bearing on the merits and no binding precedent existed from the jurisdictional court or the Supreme Court, the Tribunal could not refuse reference. The refusal on the 115J issue was sustained, while reference on the 80-I(8) issue was directed in favour of the Revenue. Case-Laws Income Tax Fri, 12 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18822