https://www.taxtmi.com/caselaws?id=23151 A question on the allowability of royalty expenditure in computing total income was held to give rise to a question of law arising from the Tribunal's order, making it suitable for reference under section 256(2) of the Income-tax Act, 1961. The High Court directed the Tribunal to state the case and refer the question of law, confirming that the statutory test for reference was satisfied on the material before it. en-us Wed, 18 Oct 1989 00:00:00 +0530 Thu, 17 Dec 2009 11:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23151 A question on the allowability of royalty expenditure in computing total income was held to give rise to a question of law arising from the Tribunal's order, making it suitable for reference under section 256(2) of the Income-tax Act, 1961. The High Court directed the Tribunal to state the case and refer the question of law, confirming that the statutory test for reference was satisfied on the material before it. Case-Laws Income Tax Wed, 18 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23151