https://www.taxtmi.com/caselaws?id=23752 Reference proceedings under the Kerala Agricultural Income-tax Act do not arise where the Tribunal has applied settled precedent to routine expenditure or where the disputed items turn on factual findings. Allowance of advertisement, souvenir and new year compliment expenses was treated as governed by existing law; no fresh question of law arose. Findings on loss from revaluation of loose tools and on stamp and stamp paper expenditure were factual and disclosed no legal issue. Interplanting cardamom was held to be revenue expenditure because it was merely replacement planting to maintain the estate, not capital outlay under Explanation 2 to section 5. A question not formulated before the Tribunal was also held not referable. en-us Mon, 16 Oct 1989 00:00:00 +0530 Fri, 25 Dec 2009 17:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23752 Reference proceedings under the Kerala Agricultural Income-tax Act do not arise where the Tribunal has applied settled precedent to routine expenditure or where the disputed items turn on factual findings. Allowance of advertisement, souvenir and new year compliment expenses was treated as governed by existing law; no fresh question of law arose. Findings on loss from revaluation of loose tools and on stamp and stamp paper expenditure were factual and disclosed no legal issue. Interplanting cardamom was held to be revenue expenditure because it was merely replacement planting to maintain the estate, not capital outlay under Explanation 2 to section 5. A question not formulated before the Tribunal was also held not referable. Case-Laws Income Tax Mon, 16 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23752