https://www.taxtmi.com/caselaws?id=23739 The Bombay High Court returned the reference unanswered because the subsequent Tribunal order said to contain the admitted facts was never placed on record, leaving no factual basis to decide whether freight and duty on gifted machinery formed part of the asset's actual cost. The earlier Tribunal order had already sent relevant issues back for further determination, but the Revenue did not timely produce the later order or explain the omission. A belated request for adjournment was refused, as the Court held it must decide only on the material actually before it and would not proceed on unverified assertions about an unproduced order. en-us Wed, 06 Sep 1989 00:00:00 +0530 Fri, 25 Dec 2009 16:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23739 The Bombay High Court returned the reference unanswered because the subsequent Tribunal order said to contain the admitted facts was never placed on record, leaving no factual basis to decide whether freight and duty on gifted machinery formed part of the asset's actual cost. The earlier Tribunal order had already sent relevant issues back for further determination, but the Revenue did not timely produce the later order or explain the omission. A belated request for adjournment was refused, as the Court held it must decide only on the material actually before it and would not proceed on unverified assertions about an unproduced order. Case-Laws Income Tax Wed, 06 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23739