https://www.taxtmi.com/caselaws?id=27730 The court dismissed the income-tax case without costs. The court declined to refer questions 1 to 3 as they were covered by a previous decision. For question 9, the court found that the machinery's value had been accepted by the Department, and depreciation had been calculated accordingly. Thus, the court concluded that the question for reference was not relevant. Regarding question 10, the court considered legislative changes and interpretations, including s. 40A, and declined to make a reference due to the new provisions regarding gratuity fund deductions. en-us Thu, 30 Jun 1983 00:00:00 +0530 Mon, 15 Feb 2010 16:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27730 The court dismissed the income-tax case without costs. The court declined to refer questions 1 to 3 as they were covered by a previous decision. For question 9, the court found that the machinery's value had been accepted by the Department, and depreciation had been calculated accordingly. Thus, the court concluded that the question for reference was not relevant. Regarding question 10, the court considered legislative changes and interpretations, including s. 40A, and declined to make a reference due to the new provisions regarding gratuity fund deductions. Case-Laws Income Tax Thu, 30 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27730