https://www.taxtmi.com/caselaws?id=24170 The court dismissed the petition seeking a direction to refer a question of law to the court regarding deletion of an addition under section 40A(2) of the Income-tax Act. The Tribunal's decision not to refer the question was upheld as the court found it to be a factual matter rather than a question of law. The court emphasized that the determination of excessive expenditure under section 40A is factual, and since there was no dispute regarding the sister concern relationship, the petition was dismissed. en-us Tue, 11 Jul 1989 00:00:00 +0530 Mon, 18 Jan 2010 11:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24170 The court dismissed the petition seeking a direction to refer a question of law to the court regarding deletion of an addition under section 40A(2) of the Income-tax Act. The Tribunal's decision not to refer the question was upheld as the court found it to be a factual matter rather than a question of law. The court emphasized that the determination of excessive expenditure under section 40A is factual, and since there was no dispute regarding the sister concern relationship, the petition was dismissed. Case-Laws Income Tax Tue, 11 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24170