https://www.taxtmi.com/caselaws?id=21003 Questions concerning maintenance expenditure and apportioned utility charges for directors' premises depended on factual findings and were not fit for reference. Rule 6B did not apply to articles given to factory visitors under management directions because the expenditure was not presentation by way of advertisement; that question was therefore not referable. In contrast, deletion of notional interest on a loan and allowance of repairs expenditure raised legal issues and were fit for reference. The reference application succeeded only for those two issues, confirming that reference is limited to substantive questions of law rather than factual determinations. en-us Tue, 17 Dec 1991 00:00:00 +0530 Wed, 18 Nov 2009 16:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21003 Questions concerning maintenance expenditure and apportioned utility charges for directors' premises depended on factual findings and were not fit for reference. Rule 6B did not apply to articles given to factory visitors under management directions because the expenditure was not presentation by way of advertisement; that question was therefore not referable. In contrast, deletion of notional interest on a loan and allowance of repairs expenditure raised legal issues and were fit for reference. The reference application succeeded only for those two issues, confirming that reference is limited to substantive questions of law rather than factual determinations. Case-Laws Income Tax Tue, 17 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21003