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<h1>High Court directs Tribunal to refer question of law on expense disallowance under Income-tax Act</h1> The High Court directed the Tribunal to refer a question of law regarding the disallowance of expenses under section 37(3A) of the Income-tax Act, 1961. ... Business Expenditure, Question Of Law The High Court directed the Tribunal to refer a question of law regarding the disallowance of expenses on commission and turnover discount under section 37(3A) of the Income-tax Act, 1961. The Tribunal had previously declined to refer the question, but the High Court instructed them to do so based on a similar question referred for a different assessment year.
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