1995 (5) TMI 20 - HC - Income Tax

Commission Payment Development Allowance Expenditure On Scientific Research Finding Of Fact Question Of Law Weighted Deduction

Summary

The High Court of Delhi dismissed a petition under section 256(2) of the Income-tax Act, 1961, where the Revenue sought a direction to refer questions regarding commission payment and relief under section 35(2B) to the court. The court found that the questions did not warrant a reference as they were based on factual findings made by the Tribunal. The petition was dismissed with no costs.