https://www.taxtmi.com/caselaws?id=49262 The High Court could not add a direction apportioning profits between manufacturing and selling processes when answering a reference confined to whether receipts were taxable on an accrual basis or receipt basis. Because the apportionment issue was outside the scope of the reference and had not been examined by the Tribunal, the court had travelled beyond the question referred. The Tribunal retained power to determine apportionment if that matter remained undecided earlier. The direction fixing a 75:25 division of profits was therefore unsustainable and was rightly deleted from the High Court's answer. en-us Fri, 10 Dec 1965 00:00:00 +0530 Fri, 13 Aug 2010 12:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49262 The High Court could not add a direction apportioning profits between manufacturing and selling processes when answering a reference confined to whether receipts were taxable on an accrual basis or receipt basis. Because the apportionment issue was outside the scope of the reference and had not been examined by the Tribunal, the court had travelled beyond the question referred. The Tribunal retained power to determine apportionment if that matter remained undecided earlier. The direction fixing a 75:25 division of profits was therefore unsustainable and was rightly deleted from the High Court's answer. Case-Laws Income Tax Fri, 10 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49262