https://www.taxtmi.com/caselaws?id=22195 Concurrent factual findings that the Delhi and Lucknow cinema ventures formed one business unit meant the expenses of the closed Lucknow cinema were treated as deductible business expenses and not disallowed merely because that venture had ceased. The dispute turned on that factual unity of business, not on any separate question of law. As no referable question of law was shown to arise from the appellate findings, the Revenue's request for reference was rejected and the deduction was sustained. en-us Thu, 08 Nov 1990 00:00:00 +0530 Tue, 08 Dec 2009 10:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22195 Concurrent factual findings that the Delhi and Lucknow cinema ventures formed one business unit meant the expenses of the closed Lucknow cinema were treated as deductible business expenses and not disallowed merely because that venture had ceased. The dispute turned on that factual unity of business, not on any separate question of law. As no referable question of law was shown to arise from the appellate findings, the Revenue's request for reference was rejected and the deduction was sustained. Case-Laws Income Tax Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22195