https://www.taxtmi.com/caselaws?id=25048 The Tribunal remanded the matter to the Income-tax Officer for deciding the admissibility of depreciation allowance on assets used for scientific research in light of a Supreme Court decision challenging the vires of a retrospective amendment. The court found the questions related to classification of expenditure and competence of the Tribunal to deal with waiver of interest as legal issues. The application was rejected for some questions but directed for others to be referred for decision, with no costs awarded. en-us Tue, 14 Jul 1987 00:00:00 +0530 Mon, 25 Jan 2010 10:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25048 The Tribunal remanded the matter to the Income-tax Officer for deciding the admissibility of depreciation allowance on assets used for scientific research in light of a Supreme Court decision challenging the vires of a retrospective amendment. The court found the questions related to classification of expenditure and competence of the Tribunal to deal with waiver of interest as legal issues. The application was rejected for some questions but directed for others to be referred for decision, with no costs awarded. Case-Laws Income Tax Tue, 14 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25048