https://www.taxtmi.com/caselaws?id=19008 The High Court of Gauhati allowed the application under section 256(2) of the Income-tax Act, 1961, to refer questions regarding the classification of tractors as road transport vehicles and the allowance of investment on tractors for the assessment year 1984-85. The court directed the Tribunal to submit a statement of the case for opinion. en-us Fri, 04 Feb 1994 00:00:00 +0530 Tue, 03 Nov 2009 13:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19008 The High Court of Gauhati allowed the application under section 256(2) of the Income-tax Act, 1961, to refer questions regarding the classification of tractors as road transport vehicles and the allowance of investment on tractors for the assessment year 1984-85. The court directed the Tribunal to submit a statement of the case for opinion. Case-Laws Income Tax Fri, 04 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19008