https://www.taxtmi.com/caselaws?id=12559 A prima facie adjustment under section 143(1)(a) based on the disallowance of prospecting licence charges raised a question of law, so the Tribunal erred in treating the matter as confined to fact and refusing reference. The question was therefore referable, and the assessee succeeded on that issue. Guest-house maintenance expenses, however, were treated as prima facie inadmissible under the Income-tax Act because of the specific statutory provision governing such expenditure. en-us Wed, 14 Feb 2001 00:00:00 +0530 Wed, 20 May 2009 11:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12559 A prima facie adjustment under section 143(1)(a) based on the disallowance of prospecting licence charges raised a question of law, so the Tribunal erred in treating the matter as confined to fact and refusing reference. The question was therefore referable, and the assessee succeeded on that issue. Guest-house maintenance expenses, however, were treated as prima facie inadmissible under the Income-tax Act because of the specific statutory provision governing such expenditure. Case-Laws Income Tax Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12559