https://www.taxtmi.com/caselaws?id=18259 Expenditure on commission and specimen copies was found to have been actually incurred, and the dispute concerned only the quantum that could be allowed as reasonable deduction. The departmental authorities accepted that such expenditure was allowable within reasonable limits, and the Tribunal, on appreciation of the evidence, treated the full amount claimed as reasonable. On that basis, the High Court regarded the finding as purely factual and held that no referable question of law arose under section 256(2) of the Income-tax Act, 1961. The challenge to the deletion of the additions and the view on penalty initiation under section 271(1)(c) therefore did not justify a reference. en-us Tue, 28 May 1996 00:00:00 +0530 Tue, 29 Sep 2009 17:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18259 Expenditure on commission and specimen copies was found to have been actually incurred, and the dispute concerned only the quantum that could be allowed as reasonable deduction. The departmental authorities accepted that such expenditure was allowable within reasonable limits, and the Tribunal, on appreciation of the evidence, treated the full amount claimed as reasonable. On that basis, the High Court regarded the finding as purely factual and held that no referable question of law arose under section 256(2) of the Income-tax Act, 1961. The challenge to the deletion of the additions and the view on penalty initiation under section 271(1)(c) therefore did not justify a reference. Case-Laws Income Tax Tue, 28 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18259