https://www.taxtmi.com/caselaws?id=24987 Reference jurisdiction under section 256(2) extends only to a question of law that arises from the Tribunal's order. The Tribunal's conclusion on deductibility of garden expenditure incurred within a factory compound under section 37(1) raised such a question, so a reference was directed on that issue. The proposed depreciation issue concerning inclusion of an amount in an asset's actual cost under section 32 had not been raised before the Tribunal and therefore did not arise from its order; it was not entertainable for reference. en-us Sat, 07 Nov 1987 00:00:00 +0530 Sat, 23 Jan 2010 15:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24987 Reference jurisdiction under section 256(2) extends only to a question of law that arises from the Tribunal's order. The Tribunal's conclusion on deductibility of garden expenditure incurred within a factory compound under section 37(1) raised such a question, so a reference was directed on that issue. The proposed depreciation issue concerning inclusion of an amount in an asset's actual cost under section 32 had not been raised before the Tribunal and therefore did not arise from its order; it was not entertainable for reference. Case-Laws Income Tax Sat, 07 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24987