https://www.taxtmi.com/caselaws?id=26646 A question on disallowance of entertainment expenses was held not to arise out of the Tribunal's order because the assessee had expressly abandoned the deduction claim before the Tribunal, and the Tribunal's statement of case recorded that the issue did not require decision. As the matter was not part of the Tribunal's adjudication, it could not be referred as a question arising from its order under section 256 of the Income-tax Act, 1961, and the Court did not answer it. en-us Wed, 22 Jan 1986 00:00:00 +0530 Sat, 06 Feb 2010 15:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26646 A question on disallowance of entertainment expenses was held not to arise out of the Tribunal's order because the assessee had expressly abandoned the deduction claim before the Tribunal, and the Tribunal's statement of case recorded that the issue did not require decision. As the matter was not part of the Tribunal's adjudication, it could not be referred as a question arising from its order under section 256 of the Income-tax Act, 1961, and the Court did not answer it. Case-Laws Income Tax Wed, 22 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26646