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<h1>Dismissal of Income Tax Act petition seeking reference on commission payment and relief eligibility based on factual findings.</h1> The High Court of Delhi dismissed a petition under section 256(2) of the Income-tax Act, 1961, where the Revenue sought a direction to refer questions ... Commission Payment, Development Allowance, Expenditure On Scientific Research, Finding Of Fact, Question Of Law, Weighted Deduction The High Court of Delhi dismissed a petition under section 256(2) of the Income-tax Act, 1961, where the Revenue sought a direction to refer questions regarding commission payment and relief under section 35(2B) to the court. The court found that the questions did not warrant a reference as they were based on factual findings made by the Tribunal. The petition was dismissed with no costs.
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