https://www.taxtmi.com/caselaws?id=23427 The Tribunal's refusal to refer the disallowance of tea, refreshments and lodging expenses was unjustified because the expenditure, treated as part of general charges, raised a question of law fit for reference under section 256(2), and the Court directed a statement of the case on that issue. By contrast, the Tribunal's categorical finding that there was no underestimation of advance tax was a finding of fact, so no referable question of law arose on liability to interest under section 216, and no reference was directed on that point. en-us Thu, 27 Apr 1989 00:00:00 +0530 Sat, 19 Dec 2009 12:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23427 The Tribunal's refusal to refer the disallowance of tea, refreshments and lodging expenses was unjustified because the expenditure, treated as part of general charges, raised a question of law fit for reference under section 256(2), and the Court directed a statement of the case on that issue. By contrast, the Tribunal's categorical finding that there was no underestimation of advance tax was a finding of fact, so no referable question of law arose on liability to interest under section 216, and no reference was directed on that point. Case-Laws Income Tax Thu, 27 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23427