https://www.taxtmi.com/caselaws?id=40260 Questions concerning investment allowance under section 32A and deduction under section 80JJ of the Income-tax Act were treated as questions of law, not mere matters of fact. The refusal to draw up a statement of case on the ground that no question of law arose could not be sustained, particularly where the Revenue relied on an earlier decision involving the same assessee. The matter was required to be referred to the High Court for determination. en-us Wed, 02 Aug 2000 00:00:00 +0530 Tue, 28 Aug 2018 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40260 Questions concerning investment allowance under section 32A and deduction under section 80JJ of the Income-tax Act were treated as questions of law, not mere matters of fact. The refusal to draw up a statement of case on the ground that no question of law arose could not be sustained, particularly where the Revenue relied on an earlier decision involving the same assessee. The matter was required to be referred to the High Court for determination. Case-Laws Income Tax Wed, 02 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40260