https://www.taxtmi.com/caselaws?id=22398 Deletion of disallowance of commission payments was held to raise a question of fact, not a question of law, because the Tribunal had followed its earlier decisions for prior years and upheld the allowance consistently. Mere reference to section 40A(2)(a) read with section 40A(2)(b)(ii) did not by itself convert the nature of the dispute into a legal issue. As the matter was covered by earlier findings and no referable question arose, the High Court refused to call for a reference and dismissed the petition. en-us Mon, 23 Jul 1990 00:00:00 +0530 Wed, 09 Dec 2009 17:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22398 Deletion of disallowance of commission payments was held to raise a question of fact, not a question of law, because the Tribunal had followed its earlier decisions for prior years and upheld the allowance consistently. Mere reference to section 40A(2)(a) read with section 40A(2)(b)(ii) did not by itself convert the nature of the dispute into a legal issue. As the matter was covered by earlier findings and no referable question arose, the High Court refused to call for a reference and dismissed the petition. Case-Laws Income Tax Mon, 23 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22398