https://www.taxtmi.com/caselaws?id=22230 Finding that tyre-cord fell within item 20 of the Fifth Schedule was treated as a factual conclusion based on evidence and commercial understanding, so it did not raise a referable question of law. The Tribunal's view on brokerage deduction was likewise upheld as factual: the payments were genuine, brokerage was normal market practice, and no extra-commercial consideration was shown. Both issues were therefore treated as concluded by factual findings rather than legal questions, and the reference application was rejected. en-us Tue, 07 Feb 1984 00:00:00 +0530 Tue, 08 Dec 2009 12:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22230 Finding that tyre-cord fell within item 20 of the Fifth Schedule was treated as a factual conclusion based on evidence and commercial understanding, so it did not raise a referable question of law. The Tribunal's view on brokerage deduction was likewise upheld as factual: the payments were genuine, brokerage was normal market practice, and no extra-commercial consideration was shown. Both issues were therefore treated as concluded by factual findings rather than legal questions, and the reference application was rejected. Case-Laws Income Tax Tue, 07 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22230