https://www.taxtmi.com/caselaws?id=35678 The High Court held that the Tribunal's finding that part of the salary paid to two employees was attributable to extra commercial considerations gave rise to a question of law. It therefore allowed the application under section 256(2) of the Income-tax Act, 1961 and directed the Tribunal to state the case and refer the specified question to the High Court. The court did not examine the merits of the salary disallowance and confined itself to the reference issue. en-us Thu, 30 Oct 1980 00:00:00 +0530 Tue, 16 Mar 2010 10:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35678 The High Court held that the Tribunal's finding that part of the salary paid to two employees was attributable to extra commercial considerations gave rise to a question of law. It therefore allowed the application under section 256(2) of the Income-tax Act, 1961 and directed the Tribunal to state the case and refer the specified question to the High Court. The court did not examine the merits of the salary disallowance and confined itself to the reference issue. Case-Laws Income Tax Thu, 30 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35678