https://www.taxtmi.com/caselaws?id=26210 A reference under the income-tax statute cannot be answered unless the statement of case contains the essential facts needed to decide the referred questions. Here, the Tribunal's statement omitted the accounting figures and tax allowance details relevant to depreciation, failed to identify the tax liability and extent of liability for the provision in question, and did not give the particulars necessary to examine the proposed dividend issue, including the relevant year, actual payment, and use of the amount set apart. Because the factual foundation was incomplete, the High Court could not dispose of the reference on the material before it and remitted the matter to the Tribunal to furnish a proper statement of case after hearing both parties. en-us Mon, 21 Oct 1985 00:00:00 +0530 Wed, 03 Feb 2010 14:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26210 A reference under the income-tax statute cannot be answered unless the statement of case contains the essential facts needed to decide the referred questions. Here, the Tribunal's statement omitted the accounting figures and tax allowance details relevant to depreciation, failed to identify the tax liability and extent of liability for the provision in question, and did not give the particulars necessary to examine the proposed dividend issue, including the relevant year, actual payment, and use of the amount set apart. Because the factual foundation was incomplete, the High Court could not dispose of the reference on the material before it and remitted the matter to the Tribunal to furnish a proper statement of case after hearing both parties. Case-Laws Income Tax Mon, 21 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26210