https://www.taxtmi.com/caselaws?id=22795 Entitlement to deduction depended on whether the payment was made for infraction of law, so the Tribunal had to first identify and consider the exact statutory provision governing the levy. Because that provision was not examined, the Tribunal's discussion and conclusion were unsupported by material and the reference questions could not be properly answered on the existing record. The High Court declined to answer the referred questions and directed the Tribunal to restore the appeal and decide the limited issue afresh in accordance with law. en-us Wed, 22 Aug 1990 00:00:00 +0530 Mon, 14 Dec 2009 11:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22795 Entitlement to deduction depended on whether the payment was made for infraction of law, so the Tribunal had to first identify and consider the exact statutory provision governing the levy. Because that provision was not examined, the Tribunal's discussion and conclusion were unsupported by material and the reference questions could not be properly answered on the existing record. The High Court declined to answer the referred questions and directed the Tribunal to restore the appeal and decide the limited issue afresh in accordance with law. Case-Laws Income Tax Wed, 22 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22795