https://www.taxtmi.com/caselaws?id=19441 The court declined to refer certain questions related to disallowance under section 40A(5) of the Income-tax Act, deductibility of replanting expenditure, processing of tea as an industrial activity, blending of tea, consultancy fee, and bonus payment deductions, as they were either factual or already decided. Specific questions for each assessment year deemed as questions of law were directed for referral to the Income-tax Appellate Tribunal under section 256(2) of the Income-tax Act. The judgment underscored the need to differentiate between questions of law and fact in determining referral necessity. en-us Mon, 07 Nov 1994 00:00:00 +0530 Fri, 06 Nov 2009 12:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19441 The court declined to refer certain questions related to disallowance under section 40A(5) of the Income-tax Act, deductibility of replanting expenditure, processing of tea as an industrial activity, blending of tea, consultancy fee, and bonus payment deductions, as they were either factual or already decided. Specific questions for each assessment year deemed as questions of law were directed for referral to the Income-tax Appellate Tribunal under section 256(2) of the Income-tax Act. The judgment underscored the need to differentiate between questions of law and fact in determining referral necessity. Case-Laws Income Tax Mon, 07 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19441