1992 (9) TMI 40 - HC - Income Tax

Summary

The High Court of Delhi dismissed the petitioner's questions regarding disallowances under the Income-tax Act, stating they were not questions of law. However, a question of law was identified regarding the allowance of liability for payment of cess as revenue expenditure. The Tribunal was directed to refer this question to the court. No costs were awarded. (Case citation: 1992 (9) TMI 40 - DELHI High Court)