https://www.taxtmi.com/caselaws?id=18997 Disallowance of expenditure on social overheads was deleted by the appellate authority and affirmed by the Tribunal on the facts. The High Court held that the issue turned on factual appreciation, not on any legal principle, and therefore no referable question of law arose for reference under Section 256(2) of the Income-tax Act, 1961. The request for reference was rightly refused. en-us Wed, 03 Aug 1994 00:00:00 +0530 Tue, 03 Nov 2009 12:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18997 Disallowance of expenditure on social overheads was deleted by the appellate authority and affirmed by the Tribunal on the facts. The High Court held that the issue turned on factual appreciation, not on any legal principle, and therefore no referable question of law arose for reference under Section 256(2) of the Income-tax Act, 1961. The request for reference was rightly refused. Case-Laws Income Tax Wed, 03 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18997