https://www.taxtmi.com/caselaws?id=26607 A reference on whether an amount was deductible as business expenditure could not be decided on the existing statement of case because the decisive facts were missing. The court noted that the legal character of the amount depended on a material factual distinction: whether it was only the difference between tax payable at the full rate and the concessional rate, or an amount over and above that difference imposed for breach of law. As the reference had to be answered only on the facts stated, a supplementary statement of case was required before any proper determination could be made. en-us Fri, 02 Aug 1985 00:00:00 +0530 Wed, 21 Aug 2013 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26607 A reference on whether an amount was deductible as business expenditure could not be decided on the existing statement of case because the decisive facts were missing. The court noted that the legal character of the amount depended on a material factual distinction: whether it was only the difference between tax payable at the full rate and the concessional rate, or an amount over and above that difference imposed for breach of law. As the reference had to be answered only on the facts stated, a supplementary statement of case was required before any proper determination could be made. Case-Laws Income Tax Fri, 02 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26607