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<h1>High Court Guides Tribunal on Deductibility of Revenue Expenditure & Cash Reimbursement Treatment</h1> <h3>Commissioner Of Income-Tax Versus Jay Engineering Works Limited</h3> Commissioner Of Income-Tax Versus Jay Engineering Works Limited - [1988] 174 ITR 133, 66 CTR 265 The High Court of Delhi directed the Tribunal to refer two questions for decision: 1) Whether the amount paid to M/s. Industrial Development Services Pvt. Ltd. is a deductible revenue expenditure, and 2) Whether cash reimbursement of expenses could be treated as a perquisite for disallowance under section 40A(5). The court found the third question to be a question of fact and did not see any legal issue arising from it.