https://www.taxtmi.com/caselaws?id=23117 A reference application under section 256(2) of the Income-tax Act, 1961 was confined to the core legal question whether the assessee was an industrial undertaking. The High Court treated that issue as a question of law fit for reference and found the related questions on investment allowance and deduction under sections 80HH and 80J to be merely consequential. Separate reference on those additional questions was therefore unnecessary, and only the first question was directed to be stated. en-us Mon, 10 Sep 1990 00:00:00 +0530 Wed, 16 Dec 2009 17:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23117 A reference application under section 256(2) of the Income-tax Act, 1961 was confined to the core legal question whether the assessee was an industrial undertaking. The High Court treated that issue as a question of law fit for reference and found the related questions on investment allowance and deduction under sections 80HH and 80J to be merely consequential. Separate reference on those additional questions was therefore unnecessary, and only the first question was directed to be stated. Case-Laws Income Tax Mon, 10 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23117