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<h1>Delhi High Court dismisses questions on disallowances under Income-tax Act, refers issue of cess as revenue expenditure for consideration.</h1> The High Court of Delhi dismissed the petitioner's questions on disallowances under the Income-tax Act, stating they were not questions of law. However, a ... Business Expenditure, Disallowance, Income, Reference, Special Deduction The High Court of Delhi dismissed the petitioner's questions regarding disallowances under the Income-tax Act, stating they were not questions of law. However, a question of law was identified regarding the allowance of liability for payment of cess as revenue expenditure. The Tribunal was directed to refer this question to the court. No costs were awarded. (Case citation: 1992 (9) TMI 40 - DELHI High Court)
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