1978 (12) TMI 2

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....Court on the application of the revenue under s. 256(2) of the I.T. Act, 1961. So far as the first question is concerned, it is undoubtedly a question of law and could properly form the subject-matter of a reference but the second question as framed is clearly a question of fact and we fail to see how it could be directed to be referred by the High Court. The question whether a particular expendit....