https://www.taxtmi.com/caselaws?id=22073 Commission deduction as business expenditure was treated as raising a question of law where the Tribunal had allowed 65% of the commission earned by the assessee for AY 1980-81. The High Court reformulated the issue to be referred, asking whether, on the facts and in the circumstances, the Tribunal was right in allowing that deduction. It directed the Tribunal to draw up a statement of case and refer the specified legal question within six months, thereby requiring appellate determination on the legal issue rather than final disposal at that stage. en-us Tue, 21 Aug 1990 00:00:00 +0530 Sat, 05 Dec 2009 17:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22073 Commission deduction as business expenditure was treated as raising a question of law where the Tribunal had allowed 65% of the commission earned by the assessee for AY 1980-81. The High Court reformulated the issue to be referred, asking whether, on the facts and in the circumstances, the Tribunal was right in allowing that deduction. It directed the Tribunal to draw up a statement of case and refer the specified legal question within six months, thereby requiring appellate determination on the legal issue rather than final disposal at that stage. Case-Laws Income Tax Tue, 21 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22073