https://www.taxtmi.com/caselaws?id=57222 A reference under Section 256(1) was refused because the investment allowance issue concerning a generator had already been accepted in the assessee's own earlier case on materially identical facts. The Tribunal treated the present matter as factually the same, noted that the allowance question did not raise a fresh referable issue, and found no surviving question warranting reference. The reference application was therefore rejected. en-us Wed, 22 Sep 1993 00:00:00 +0530 Thu, 09 Dec 2010 10:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57222 A reference under Section 256(1) was refused because the investment allowance issue concerning a generator had already been accepted in the assessee's own earlier case on materially identical facts. The Tribunal treated the present matter as factually the same, noted that the allowance question did not raise a fresh referable issue, and found no surviving question warranting reference. The reference application was therefore rejected. Case-Laws Income Tax Wed, 22 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57222