https://www.taxtmi.com/caselaws?id=39619 In a reference under the income-tax law, the High Court could not examine the vires of the Removal of Difficulties Order or the amending notification because reference jurisdiction is confined to questions arising from assessment and does not extend to testing validity of provisions or notifications. On written down value, the court held that depreciation had to be computed under the combined scheme of the Indian Income-tax Act, the Saurashtra Income-tax Ordinance, and the removal-of-difficulties order, requiring deduction of depreciation actually allowed under the State law and depreciation that would have been allowable under the earlier Indian regime. The Tribunal's computation was upheld. en-us Thu, 04 Jul 1974 00:00:00 +0530 Mon, 19 Apr 2010 11:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39619 In a reference under the income-tax law, the High Court could not examine the vires of the Removal of Difficulties Order or the amending notification because reference jurisdiction is confined to questions arising from assessment and does not extend to testing validity of provisions or notifications. On written down value, the court held that depreciation had to be computed under the combined scheme of the Indian Income-tax Act, the Saurashtra Income-tax Ordinance, and the removal-of-difficulties order, requiring deduction of depreciation actually allowed under the State law and depreciation that would have been allowable under the earlier Indian regime. The Tribunal's computation was upheld. Case-Laws Wealth-tax Thu, 04 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39619