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    <title>1989 (7) TMI 36 - DELHI High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=23738</link>
    <description>In an application under section 256(2) of the Income-tax Act, the Tribunal was required to refer only those proposed questions that raised referable questions of law, not every question suggested by the applicant. Applying that distinction, the HC treated most proposed issues on entertainment expenses, Shree Ram Jayanti expenses, marblex flooring and allied expenditure as questions of fact and declined reference. It directed reference only on two questions: the allowability of entertainment expenses and the weighted deduction claimed under section 35B. The Tribunal was accordingly directed to state the case only on those two legal questions.</description>
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    <pubDate>Fri, 21 Jul 1989 00:00:00 +0530</pubDate>
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      <title>1989 (7) TMI 36 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=23738</link>
      <description>In an application under section 256(2) of the Income-tax Act, the Tribunal was required to refer only those proposed questions that raised referable questions of law, not every question suggested by the applicant. Applying that distinction, the HC treated most proposed issues on entertainment expenses, Shree Ram Jayanti expenses, marblex flooring and allied expenditure as questions of fact and declined reference. It directed reference only on two questions: the allowability of entertainment expenses and the weighted deduction claimed under section 35B. The Tribunal was accordingly directed to state the case only on those two legal questions.</description>
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      <pubDate>Fri, 21 Jul 1989 00:00:00 +0530</pubDate>
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