https://www.taxtmi.com/caselaws?id=18867 Interpretation of section 115J concerning the computation of book profits and the set-off of earlier years' losses and depreciation was treated as a pure question of law and therefore referable under section 256; reference was directed on those questions. A challenge to the vires and discriminatory nature of section 115J was not referable because it did not arise from the Tribunal's order and lay outside the Tribunal's jurisdiction. A further proposed question was also found not to raise a legal issue warranting reference, so it was refused. en-us Wed, 12 Jan 1994 00:00:00 +0530 Mon, 02 Nov 2009 14:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18867 Interpretation of section 115J concerning the computation of book profits and the set-off of earlier years' losses and depreciation was treated as a pure question of law and therefore referable under section 256; reference was directed on those questions. A challenge to the vires and discriminatory nature of section 115J was not referable because it did not arise from the Tribunal's order and lay outside the Tribunal's jurisdiction. A further proposed question was also found not to raise a legal issue warranting reference, so it was refused. Case-Laws Income Tax Wed, 12 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18867