https://www.taxtmi.com/caselaws?id=39901 Deductibility under a business-expense provision requires application of the statutory test to the facts, so the issue is not a pure question of fact. The meaning of "expenditure laid out or expended wholly and exclusively for the purpose of such business" is a question of law, and whether an item was incurred on grounds of commercial expediency is a mixed question of fact and law. On that basis, the refusal to treat the deduction issue as referable in law was incorrect, because a legal question arose from the Tribunal's findings. en-us Tue, 04 Oct 1966 00:00:00 +0530 Wed, 13 Aug 2014 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39901 Deductibility under a business-expense provision requires application of the statutory test to the facts, so the issue is not a pure question of fact. The meaning of "expenditure laid out or expended wholly and exclusively for the purpose of such business" is a question of law, and whether an item was incurred on grounds of commercial expediency is a mixed question of fact and law. On that basis, the refusal to treat the deduction issue as referable in law was incorrect, because a legal question arose from the Tribunal's findings. Case-Laws Income Tax Tue, 04 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39901