https://www.taxtmi.com/caselaws?id=21048 The Tribunal's conditional allowance of investment allowance for assessment year 1978-79, made subject to the result of the pending reference for assessment year 1977-78, turned on the interpretation and application of section 32A of the Income-tax Act, 1961. Because the order depended on the legal effect of that provision rather than on facts alone, a referable question of law was found to exist under section 256(2). The matter was therefore treated as fit for reference to the High Court for opinion. en-us Wed, 11 Mar 1992 00:00:00 +0530 Wed, 18 Nov 2009 18:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21048 The Tribunal's conditional allowance of investment allowance for assessment year 1978-79, made subject to the result of the pending reference for assessment year 1977-78, turned on the interpretation and application of section 32A of the Income-tax Act, 1961. Because the order depended on the legal effect of that provision rather than on facts alone, a referable question of law was found to exist under section 256(2). The matter was therefore treated as fit for reference to the High Court for opinion. Case-Laws Income Tax Wed, 11 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21048