https://www.taxtmi.com/caselaws?id=27839 Weighted deduction under section 35B for salary expenses was accepted in principle; the Revenue challenged only the Tribunal's 75% apportionment. That allocation was treated as a finding of fact, and the reference applications contained no allegation that it was unsupported by material, arbitrary, or perverse. In those circumstances, the controversy did not raise a referable question of law under section 256, and no statable question of law arose from the Tribunal's order. en-us Fri, 09 Apr 1982 00:00:00 +0530 Tue, 16 Feb 2010 13:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27839 Weighted deduction under section 35B for salary expenses was accepted in principle; the Revenue challenged only the Tribunal's 75% apportionment. That allocation was treated as a finding of fact, and the reference applications contained no allegation that it was unsupported by material, arbitrary, or perverse. In those circumstances, the controversy did not raise a referable question of law under section 256, and no statable question of law arose from the Tribunal's order. Case-Laws Income Tax Fri, 09 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27839