https://www.taxtmi.com/caselaws?id=23534 Reference procedure for questions of law applies where the taxability of a sum from dealings in land requires High Court determination. The Tribunal must state the case and refer the specified question of law concerning whether the receipt constitutes taxable business income. The substantive tax character of the receipt remains undecided pending determination through the stated-case process. The direction follows the reasoning adopted in an earlier order and requires referral rather than a merits determination at this stage. en-us Wed, 13 Dec 1989 00:00:00 +0530 Mon, 21 Dec 2009 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23534 Reference procedure for questions of law applies where the taxability of a sum from dealings in land requires High Court determination. The Tribunal must state the case and refer the specified question of law concerning whether the receipt constitutes taxable business income. The substantive tax character of the receipt remains undecided pending determination through the stated-case process. The direction follows the reasoning adopted in an earlier order and requires referral rather than a merits determination at this stage. Case-Laws Income Tax Wed, 13 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23534