TMI Blog1994 (11) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... for a report from the Income-tax Officer on some points in controversy. Eventually the Tribunal passed the order annexure 'C-2' covering the points on which there was difference between the two members originally. Some questions arise out of the concurring order of the first two members and some out of the final order passed after the receipt of the remand report. Many of the questions are common to more than one year. We are of the opinion that some of the questions raised are questions of law arising out of the order of the Tribunal and they are liable to be referred. At the same time some questions raised are either questions of fact or covered against the Revenue by anterior decisions of this court and therefore not liable to be referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain points mentioned. A perusal of rule 8(2) shows that if the expenditure has been incurred for replacement of bushes that have died or become permanently useless in an area, if the area has not previously been abandoned, the expenditure is allowable. That is what precisely the Tribunal has given in this case. We do not find any substance for the question raised as the answer is self-evident. We, therefore, decline to refer this question arising in the reference application mentioned earlier. Questions Nos. 5 and 10 in Reference Application No. 243 of 1987 relate to the question whether the assessee carrying on processing of tea is an industrial company and as to whether the blending of tea amounts to processing activity. A Bench of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te. The question is essentially one of fact on which no reference is called for since the finding of the Tribunal is based on materials available on record. We decline to refer this question. Questions Nos. 6, 7 and 8 in Reference Application No. 243 of 1987 relate to the deductibility or otherwise of the amount of Rs. 5,05,808 which was paid pursuant to the award passed by the Industrial Tribunal on January 29, 1979. This amount was claimed as business expenditure for the year 1980-81. The amount related to the bonus due from the sellers of the estate in the year 1975-76. The agreement between the seller and the assessee was that the assessee will pay whatever liabilities that were due from the seller. The amount of bonus to be paid by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bank guarantee commission of Rs. 51,883 is revenue expenditure liable to be allowed as deduction ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing weighted deduction under section 35B of 75 per cent. of the expenditure on salary and bonus and 50 per cent. of the other expenditure and motor car expenses ? (3) Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction on the interest paid on the shipping loan and in respect of a portion of the banking charges as expenditure incurred in India ? (4) Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction on the expenditure incurred on pack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m deduction under section 35B in respect of any portion of the godown rent ? (5) Whether, on the facts and in the circumstances of the case, the assessee is entitled to claim deduction of the commission paid to Messrs. Tara Agencies and Messrs. Bhansali Brothers ? 1980-81 : " (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing weighted deduction under section 35B of 75 per cent. of the expenditure on salary and bonus and 50 per cent. of the other expenditure and motor car expenses ? (2) Whether, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction on the interest paid on the shipping loan and in respect of a portion of the banking charges as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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