https://www.taxtmi.com/caselaws?id=23876 A question was not referable under section 256 where the disallowance of entertainment expenditure had already been treated as office and factory refreshment expenses for employees and customers, leaving no fresh legal controversy. On the levy of interest under section 216, the record disclosed no material for deliberate underestimation of advance tax, so the issue remained factual rather than legal. As both matters turned on existing findings and not on any substantive question of law, reference was refused and the matter ended against the Revenue. en-us Wed, 19 May 1982 00:00:00 +0530 Fri, 15 Jan 2010 10:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23876 A question was not referable under section 256 where the disallowance of entertainment expenditure had already been treated as office and factory refreshment expenses for employees and customers, leaving no fresh legal controversy. On the levy of interest under section 216, the record disclosed no material for deliberate underestimation of advance tax, so the issue remained factual rather than legal. As both matters turned on existing findings and not on any substantive question of law, reference was refused and the matter ended against the Revenue. Case-Laws Income Tax Wed, 19 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23876