https://www.taxtmi.com/caselaws?id=25290 A contribution made before any trust had actually come into existence was treated as not constituting allowable expenditure, because the finding that no trust had been created on the date of transfer was factual and unchallenged; the reference question on that point was therefore not entertained. The separate issue on deduction under section 35B of the Income-tax Act, 1961 was also held not to give rise to a referable question of law, as it was already covered by binding Division Bench precedent. On both issues, the requests for reference were refused and the reference petitions failed. en-us Tue, 02 Jun 1987 00:00:00 +0530 Wed, 27 Jan 2010 17:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25290 A contribution made before any trust had actually come into existence was treated as not constituting allowable expenditure, because the finding that no trust had been created on the date of transfer was factual and unchallenged; the reference question on that point was therefore not entertained. The separate issue on deduction under section 35B of the Income-tax Act, 1961 was also held not to give rise to a referable question of law, as it was already covered by binding Division Bench precedent. On both issues, the requests for reference were refused and the reference petitions failed. Case-Laws Income Tax Tue, 02 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25290