https://www.taxtmi.com/caselaws?id=62854 The Appellate Tribunal ITAT Delhi-A declined to refer questions of law to the High Court in a case involving an assessee disputing the disallowance of advertisement expenditure. The Tribunal remanded the case to verify facts and rejected the notion that a new case was allowed. Despite objections, fresh evidence was admitted for proper verification. Emphasizing the importance of verifying facts for justice, the Tribunal clarified that the remand order was interlocutory, not final disposal, leading to the dismissal of the reference application as not maintainable due to no question of law arising from an interlocutory order. en-us Thu, 04 Jan 1990 00:00:00 +0530 Sat, 22 Jan 2011 12:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62854 The Appellate Tribunal ITAT Delhi-A declined to refer questions of law to the High Court in a case involving an assessee disputing the disallowance of advertisement expenditure. The Tribunal remanded the case to verify facts and rejected the notion that a new case was allowed. Despite objections, fresh evidence was admitted for proper verification. Emphasizing the importance of verifying facts for justice, the Tribunal clarified that the remand order was interlocutory, not final disposal, leading to the dismissal of the reference application as not maintainable due to no question of law arising from an interlocutory order. Case-Laws Income Tax Thu, 04 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62854