https://www.taxtmi.com/caselaws?id=27694 A reference under section 256(2) of the Income-tax Act, 1961 cannot be directed on a question that was never raised before the Tribunal and does not arise from its order. The Department's proposed issue on the first proviso to section 36(1)(ii) was therefore not referable, because it had not been urged below and would have required fresh factual inquiry, including whether the assessee's establishment was covered by the Payment of Bonus Act and whether the payment was profit bonus. The application was rejected. en-us Wed, 08 Feb 1984 00:00:00 +0530 Mon, 15 Feb 2010 14:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27694 A reference under section 256(2) of the Income-tax Act, 1961 cannot be directed on a question that was never raised before the Tribunal and does not arise from its order. The Department's proposed issue on the first proviso to section 36(1)(ii) was therefore not referable, because it had not been urged below and would have required fresh factual inquiry, including whether the assessee's establishment was covered by the Payment of Bonus Act and whether the payment was profit bonus. The application was rejected. Case-Laws Income Tax Wed, 08 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27694