https://www.taxtmi.com/caselaws?id=20834 A reference lies only where a genuine question of law arises; factual findings or self-evident factual inferences do not justify reference. The Delhi HC held that the proposed questions on disallowance under section 80VV, accrual of cess liability, and the taxability of dealers' contribution were not referable because they depended on factual determinations, including the absence of a finding that expenditure was incurred before income-tax authorities and the transfer of the dealers' contribution to a separate legal fund. However, following Arvind Mills Ltd. v. CIT, the Court held that the allowability of liability for payment of cess as revenue expenditure did raise a referable question of law. en-us Thu, 24 Sep 1992 00:00:00 +0530 Tue, 17 Nov 2009 14:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20834 A reference lies only where a genuine question of law arises; factual findings or self-evident factual inferences do not justify reference. The Delhi HC held that the proposed questions on disallowance under section 80VV, accrual of cess liability, and the taxability of dealers' contribution were not referable because they depended on factual determinations, including the absence of a finding that expenditure was incurred before income-tax authorities and the transfer of the dealers' contribution to a separate legal fund. However, following Arvind Mills Ltd. v. CIT, the Court held that the allowability of liability for payment of cess as revenue expenditure did raise a referable question of law. Case-Laws Income Tax Thu, 24 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20834