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<h1>Court directs Tribunal to refer question on admissibility of medical travel expenditure as business expense</h1> The High Court of Madhya Pradesh allowed the application under section 256(2) of the Income-tax Act, 1961, directing the Tribunal to refer the question of ... Business Expenditure, Question Of Law The High Court of Madhya Pradesh allowed the application under section 256(2) of the Income-tax Act, 1961. The Tribunal held that expenditure on foreign travel for medical treatment was admissible as business expenditure. The Revenue sought a reference, which was rejected, leading to the Revenue filing the application. The Court directed the Tribunal to refer the question of law regarding the expenditure for the court's opinion.