https://www.taxtmi.com/caselaws?id=36569 The High Court directed the Tribunal to refer questions regarding the suppressed diesel stock and its treatment as undisclosed income under Section 40A(3) of the Income-tax Act, 1961, based on conjectures and surmises. The Court also highlighted the interpretation of "expenditure" under Section 40A(3) as a question of law, instructing the Tribunal to refer these issues for further review. en-us Tue, 12 Sep 1978 00:00:00 +0530 Tue, 23 Mar 2010 12:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36569 The High Court directed the Tribunal to refer questions regarding the suppressed diesel stock and its treatment as undisclosed income under Section 40A(3) of the Income-tax Act, 1961, based on conjectures and surmises. The Court also highlighted the interpretation of "expenditure" under Section 40A(3) as a question of law, instructing the Tribunal to refer these issues for further review. Case-Laws Income Tax Tue, 12 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36569