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    <title>1988 (8) TMI 67 - MADHYA PRADESH High Court</title>
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    <description>A question of law was found to arise from the Tribunal&#039;s treatment of expenditure on a director&#039;s foreign tour, including his wife&#039;s travel, incurred in connection with the director&#039;s medical treatment and claimed as business expenditure. The High Court considered the issue fit for reference because it concerned whether such outlay was allowable as a deduction under the Income-tax Act. The application under section 256(2) was allowed, and the Tribunal was directed to state the case and refer the question of law for the High Court&#039;s opinion.</description>
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