https://www.taxtmi.com/caselaws?id=23306 The Tribunal's allowance of tour expenses and weighted deduction under section 35B was sustained as a factual finding that the expenditure was connected with the assessee's business, based on the voucher evidence and surrounding circumstances, including partial allowance by the Assessing Officer. Because the conclusion turned on appreciation of material on record and the expenditure was treated as incidental to business, no question of law arose for reference under section 256(2). The reference application was therefore dismissed. en-us Tue, 14 Mar 1989 00:00:00 +0530 Fri, 18 Dec 2009 12:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23306 The Tribunal's allowance of tour expenses and weighted deduction under section 35B was sustained as a factual finding that the expenditure was connected with the assessee's business, based on the voucher evidence and surrounding circumstances, including partial allowance by the Assessing Officer. Because the conclusion turned on appreciation of material on record and the expenditure was treated as incidental to business, no question of law arose for reference under section 256(2). The reference application was therefore dismissed. Case-Laws Income Tax Tue, 14 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23306