https://www.taxtmi.com/caselaws?id=16640 The High Court did not delve into the issue of directing the Commissioner of Income-tax (Appeals) to admit the assessee's grounds relating to weighted deduction as it was unnecessary based on a previous decision. Regarding the expenses incurred for the wives of the directors, the court ruled in favor of the assessee, as the Tribunal had classified the expenses as business-related, and the court's jurisdiction was limited to answering questions of law without independently assessing the facts. The court emphasized that since the validity of the Tribunal's findings was not challenged, they ruled in favor of the assessee on this issue. en-us Tue, 11 Aug 1998 00:00:00 +0530 Wed, 09 Sep 2009 11:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16640 The High Court did not delve into the issue of directing the Commissioner of Income-tax (Appeals) to admit the assessee's grounds relating to weighted deduction as it was unnecessary based on a previous decision. Regarding the expenses incurred for the wives of the directors, the court ruled in favor of the assessee, as the Tribunal had classified the expenses as business-related, and the court's jurisdiction was limited to answering questions of law without independently assessing the facts. The court emphasized that since the validity of the Tribunal's findings was not challenged, they ruled in favor of the assessee on this issue. Case-Laws Income Tax Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16640