https://www.taxtmi.com/caselaws?id=30759 The court, comprising A. M. Sapre J. and Ashok Kumar Tiwari J., dismissed the applicant's review application under section 256(2) of the Income-tax Act, 1961. The Tribunal's decision to reject the application under section 256(1) for assessment years 1988-89 and 1989-90 was upheld. The court found the questions raised by the applicant regarding service charges and section 40A(2) to be factual, not legal, and therefore not suitable for reference under section 256(1). The court emphasized that factual disputes, like the deductibility of service charges, do not warrant court intervention in the reference jurisdiction. The application was deemed meritless, and no costs were awarded. en-us Wed, 05 Jan 2005 00:00:00 +0530 Mon, 22 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30759 The court, comprising A. M. Sapre J. and Ashok Kumar Tiwari J., dismissed the applicant's review application under section 256(2) of the Income-tax Act, 1961. The Tribunal's decision to reject the application under section 256(1) for assessment years 1988-89 and 1989-90 was upheld. The court found the questions raised by the applicant regarding service charges and section 40A(2) to be factual, not legal, and therefore not suitable for reference under section 256(1). The court emphasized that factual disputes, like the deductibility of service charges, do not warrant court intervention in the reference jurisdiction. The application was deemed meritless, and no costs were awarded. Case-Laws Income Tax Wed, 05 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30759