https://www.taxtmi.com/caselaws?id=18594 Foreign tour expenditure claimed as a business deduction raised referable questions of law on allowability and on whether the expense fell within the entertainment expenditure restriction under section 37(2A) of the Income-tax Act, 1961. The Tribunal's refusal to state a case on the ground that no question of law arose was not accepted, because the controversy was held fit for reference under section 256(2). The Tribunal was directed to refer the two proposed questions to the High Court. en-us Mon, 29 Jan 1996 00:00:00 +0530 Thu, 01 Oct 2009 18:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18594 Foreign tour expenditure claimed as a business deduction raised referable questions of law on allowability and on whether the expense fell within the entertainment expenditure restriction under section 37(2A) of the Income-tax Act, 1961. The Tribunal's refusal to state a case on the ground that no question of law arose was not accepted, because the controversy was held fit for reference under section 256(2). The Tribunal was directed to refer the two proposed questions to the High Court. Case-Laws Income Tax Mon, 29 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18594