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of <h1>High Court denies Commissioner's request to refer questions to Tribunal regarding allowable expenditures.</h1> <h3>Commissioner Of Income-Tax Versus SP. Textiles Co.</h3> The High Court rejected the Commissioner of Income-tax's application to direct the Income-tax Appellate Tribunal to refer two questions. The Tribunal had ... Business Expenditure The Commissioner of Income-tax filed an application seeking the High Court to direct the Income-tax Appellate Tribunal to refer two questions. The Tribunal found that the expenditure on dinner sets for purchasers was not for advertisement and was allowable. The Tribunal also found that interest paid on deposits of a sister concern was allowable expenditure. The High Court rejected the reference application.
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