https://www.taxtmi.com/caselaws?id=49412 In an income-tax reference, the High Court is confined to the question actually referred under section 66(1) of the Indian Income-tax Act, 1922, and cannot decide an unframed issue. Here, the reference asked whether income accrued or arose in British India, while the real controversy was whether it accrued or arose in the State of Mysore so as to qualify for exemption under section 14(2)(c). Because the High Court answered a different question from the one referred, the proper course was to set aside its judgment and remit properly framed questions for decision. No final determination of the assessee's tax liability was made. en-us Mon, 25 Nov 1963 00:00:00 +0530 Sat, 14 Aug 2010 11:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49412 In an income-tax reference, the High Court is confined to the question actually referred under section 66(1) of the Indian Income-tax Act, 1922, and cannot decide an unframed issue. Here, the reference asked whether income accrued or arose in British India, while the real controversy was whether it accrued or arose in the State of Mysore so as to qualify for exemption under section 14(2)(c). Because the High Court answered a different question from the one referred, the proper course was to set aside its judgment and remit properly framed questions for decision. No final determination of the assessee's tax liability was made. Case-Laws Income Tax Mon, 25 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49412