https://www.taxtmi.com/caselaws?id=27664 Where proposed questions of law directly arise from the Tribunal's order on whether amounts contributed for road construction and tube-well construction are capital expenditure, the High Court may direct a reference under section 256(2) of the Income-tax Act, 1961. The Court found that the character of the contributions and the resulting denial of deduction were fit for consideration in reference proceedings, and the Tribunal was required to state the case and refer the questions of law for opinion. en-us Thu, 22 Sep 1983 00:00:00 +0530 Mon, 15 Feb 2010 12:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27664 Where proposed questions of law directly arise from the Tribunal's order on whether amounts contributed for road construction and tube-well construction are capital expenditure, the High Court may direct a reference under section 256(2) of the Income-tax Act, 1961. The Court found that the character of the contributions and the resulting denial of deduction were fit for consideration in reference proceedings, and the Tribunal was required to state the case and refer the questions of law for opinion. Case-Laws Income Tax Thu, 22 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27664