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    <title>1995 (11) TMI 38 - ANDHRA PRADESH High Court</title>
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    <description>Where the Tribunal&#039;s findings on the genuineness and quantum of a secret commission deduction were challenged as perverse and based on irrelevant considerations, an arguable question of law was held to arise under section 256(2) of the Income-tax Act, 1961. The Revenue had pointed to defects, irregularities and lacunae in the vouchers and supporting material, and the Court found that these contentions made the issue debatable on the evidence. A referable question of law was therefore identified, and the reference application was allowed with the question recast for opinion.</description>
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    <pubDate>Wed, 01 Nov 1995 00:00:00 +0530</pubDate>
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      <title>1995 (11) TMI 38 - ANDHRA PRADESH High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=18311</link>
      <description>Where the Tribunal&#039;s findings on the genuineness and quantum of a secret commission deduction were challenged as perverse and based on irrelevant considerations, an arguable question of law was held to arise under section 256(2) of the Income-tax Act, 1961. The Revenue had pointed to defects, irregularities and lacunae in the vouchers and supporting material, and the Court found that these contentions made the issue debatable on the evidence. A referable question of law was therefore identified, and the reference application was allowed with the question recast for opinion.</description>
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      <pubDate>Wed, 01 Nov 1995 00:00:00 +0530</pubDate>
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