https://www.taxtmi.com/caselaws?id=28339 The High Court upheld the Tribunal's decisions to refuse referral of various questions under the Income-tax Act. The Court agreed with the Tribunal's interpretation that direct payments to employees do not constitute "perquisites" and that no reference was necessary as the matter was remitted to the assessing authority. The Court also upheld the Tribunal's decision regarding the allowability of entertaining expenditure under the Act. The income-tax case was ultimately dismissed with no costs. en-us Wed, 29 Dec 1982 00:00:00 +0530 Sat, 20 Feb 2010 14:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28339 The High Court upheld the Tribunal's decisions to refuse referral of various questions under the Income-tax Act. The Court agreed with the Tribunal's interpretation that direct payments to employees do not constitute "perquisites" and that no reference was necessary as the matter was remitted to the assessing authority. The Court also upheld the Tribunal's decision regarding the allowability of entertaining expenditure under the Act. The income-tax case was ultimately dismissed with no costs. Case-Laws Income Tax Wed, 29 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28339