https://www.taxtmi.com/caselaws?id=25137 Expenditure on plantation in factory premises and residential quarters was treated as raising a referable question of law on deductibility under section 37(1) of the Income-tax Act, 1961, and that question was directed to be referred. The Court found the allowability issue to be of a legal character arising from the Tribunal's order. The proposed question on whether the same expenditure formed part of the actual cost of assets for depreciation under section 32 was not entertained, because it did not arise from the Tribunal's order and therefore was not fit for reference. en-us Wed, 19 Aug 1987 00:00:00 +0530 Mon, 25 Jan 2010 16:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25137 Expenditure on plantation in factory premises and residential quarters was treated as raising a referable question of law on deductibility under section 37(1) of the Income-tax Act, 1961, and that question was directed to be referred. The Court found the allowability issue to be of a legal character arising from the Tribunal's order. The proposed question on whether the same expenditure formed part of the actual cost of assets for depreciation under section 32 was not entertained, because it did not arise from the Tribunal's order and therefore was not fit for reference. Case-Laws Income Tax Wed, 19 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25137