https://www.taxtmi.com/caselaws?id=20568 The reference concerned whether expenditure on horses, carriages, motor cars and trustees' allowances was income applied for religious and charitable purposes or allowable in computing income. The record did not show that the factual basis of these expenses had been fully examined by the assessing authority, and the court held that the actual purpose and character of the expenditure required fresh fact-finding, including further evidence if necessary. It therefore declined to answer the referred questions and remanded the matter to the Tribunal for fresh decision and further reference to the Assessing Officer if needed. en-us Mon, 22 Jun 1992 00:00:00 +0530 Sat, 14 Nov 2009 17:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20568 The reference concerned whether expenditure on horses, carriages, motor cars and trustees' allowances was income applied for religious and charitable purposes or allowable in computing income. The record did not show that the factual basis of these expenses had been fully examined by the assessing authority, and the court held that the actual purpose and character of the expenditure required fresh fact-finding, including further evidence if necessary. It therefore declined to answer the referred questions and remanded the matter to the Tribunal for fresh decision and further reference to the Assessing Officer if needed. Case-Laws Income Tax Mon, 22 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20568