TMI Blog1984 (2) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income-tax Act, 1961, for directing the Tribunal to state a case and to refer to this Court for determination the four questions set out therein. In our view, it is not necessary to set out those questions here, because all those questions turn on the basic controversy as to whether an amount of ₹ 26,112 should be allowed to be deducted out of the assessee's total income for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication is directed against the order of the Tribunal. The crucial question is whether there was any evidence before the Tribunal to prove the fact of payment of this amount as the secret commission and whether it could be said to have been an amount laid out wholly and exclusively for the purposes of the assessee's business. These are largely questions of fact. The assessee showed to the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons to whom it was paid were not disclosed. It is easy to understand why such names were not disclosed, because had they been disclosed, such employees would have been dealt with by their employers-the mills concerned. On this material, the Tribunal held that although the evidence was not direct, there was evidence to show that there was nexus between these payments and the business of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined to interfere with that finding for the reasons stated above. In the present case, the Tribunal has believed the case of the assessee that the payments were made as well as that there was nexus between the said payment and the business of the assessee and we do not see how these findings of fact can be interfered with in a reference. 5. In the result, rule is discharged with costs. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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