https://www.taxtmi.com/caselaws?id=39890 On a reference under the Income-tax Act, the High Court was required to answer only whether the Government of Orissa's penalty deduction was admissible in computing business income under section 10(1). Instead, it examined section 10(2)(xv) and decided the matter on the footing that the amount was not allowable business expenditure. That was beyond the scope of the referred question and a clear misdirection. The proper approach was to confine the answer strictly to the question referred. The judgment was set aside and the reference remitted for decision on the correct basis. en-us Thu, 15 Sep 1966 00:00:00 +0530 Sat, 16 Aug 2014 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39890 On a reference under the Income-tax Act, the High Court was required to answer only whether the Government of Orissa's penalty deduction was admissible in computing business income under section 10(1). Instead, it examined section 10(2)(xv) and decided the matter on the footing that the amount was not allowable business expenditure. That was beyond the scope of the referred question and a clear misdirection. The proper approach was to confine the answer strictly to the question referred. The judgment was set aside and the reference remitted for decision on the correct basis. Case-Laws Income Tax Thu, 15 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39890