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1966 (10) TMI 27 - SC - Income TaxWhether, on the facts and circumstances of this case, the amount of ₹ 46,582 was a permissible deduction under section 10(2)(xv) of the Act was a mixed question of fact and law and the High Court was in error in not directing the Tribunal to state a case under section 66(2) of the Act? Held that:- As submitted by learned counsel that the High Court was not right in holding that no question of law arose out of the order of the Tribunal and that the finding of the Tribunal that the payment was made for commercial considerations and not ex gratia was a pure finding of fact which could not be interfered with is to be accepted. The judgment of the High Court dated April 4, 1962, should be set aside. The High Court is directed to ask the Income-tax Appellate Tribunal to state a case on the following question of law and refer it under section 66(2) of the Act : " Whether, on the facts and circumstances of the case, the sum of ₹ 46,582 was a permissible deduction under section 10(2)(xv) of the Income-tax Act in the assessment year 1954-55 ?" After receipt of the reference the High Court should deal with it in accordance with law. Appeal allowed.
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