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<h1>High Court decision: Legal vs. factual issues under section 37(2A) Explanation. Disallowance matter referred to Tribunal.</h1> The High Court determined that the first question was a legal issue under section 37(2A) Explanation, while questions 2 to 4 were factual. The Tribunal ... Business Expenditure, Sales Promotion Expenses The High Court held that the first question is a question of law due to the Explanation in section 37(2A). Questions 2 to 4 were deemed factual. The Tribunal was directed to refer the question regarding disallowance under 'Sales promotion expenses' to the Court. The application was disposed of with no costs.
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