https://www.taxtmi.com/caselaws?id=15633 Disallowance of advertisement expenses was treated as raising questions fit for the High Court's opinion, because the Tribunal's refusal to make a reference was not justified on the material before it. The assessee contended that the expenses were incurred in the course of business and that the proposed questions required judicial examination under the reference procedure. The High Court accepted that position and directed the Tribunal to submit a statement of the case under section 256(2) of the Income-tax Act, 1961. en-us Mon, 12 Apr 1999 00:00:00 +0530 Wed, 26 Aug 2009 15:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15633 Disallowance of advertisement expenses was treated as raising questions fit for the High Court's opinion, because the Tribunal's refusal to make a reference was not justified on the material before it. The assessee contended that the expenses were incurred in the course of business and that the proposed questions required judicial examination under the reference procedure. The High Court accepted that position and directed the Tribunal to submit a statement of the case under section 256(2) of the Income-tax Act, 1961. Case-Laws Income Tax Mon, 12 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15633