https://www.taxtmi.com/caselaws?id=17317 HC, on a revenue application under the Income-tax Act, held that the question concerning taxability of interest allegedly accrued but subsequently waived was purely factual and not a referable question of law; it therefore declined to direct the Tribunal to state a case on that issue. However, HC found that the question relating to the proper interpretation and application of rule 6D for aggregating employees' tour expenditure did give rise to a substantial question of law. The application was accordingly partly allowed, and the Tribunal was directed to draw up a statement of the case and refer the second question. en-us Tue, 16 Sep 1997 00:00:00 +0530 Wed, 10 Dec 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17317 HC, on a revenue application under the Income-tax Act, held that the question concerning taxability of interest allegedly accrued but subsequently waived was purely factual and not a referable question of law; it therefore declined to direct the Tribunal to state a case on that issue. However, HC found that the question relating to the proper interpretation and application of rule 6D for aggregating employees' tour expenditure did give rise to a substantial question of law. The application was accordingly partly allowed, and the Tribunal was directed to draw up a statement of the case and refer the second question. Case-Laws Income Tax Tue, 16 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17317