https://www.taxtmi.com/caselaws?id=25208 Commission paid to a partner's proprietary concern was treated as a referable question of law under section 256(2), because the Revenue challenged whether the payment was deductible and whether section 40(b) barred the claim. The High Court did not decide the merits of deductibility or the application of section 40(b); it held only that the Tribunal should state the case and refer the specific legal question for the Court's opinion. The applications were allowed, and each side was directed to bear its own costs. en-us Fri, 08 Jan 1988 00:00:00 +0530 Wed, 27 Jan 2010 11:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25208 Commission paid to a partner's proprietary concern was treated as a referable question of law under section 256(2), because the Revenue challenged whether the payment was deductible and whether section 40(b) barred the claim. The High Court did not decide the merits of deductibility or the application of section 40(b); it held only that the Tribunal should state the case and refer the specific legal question for the Court's opinion. The applications were allowed, and each side was directed to bear its own costs. Case-Laws Income Tax Fri, 08 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25208