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1965 (11) TMI 27 - SUPREME COURTWhether the Tribunal misdirected itself in law in disallowing a part of the bonus paid to the employees ? Held that:- As the High Court held that the Tribunal, inasmuch as it did not take into consideration the relevant factors in terms of the said proviso, misdirected itself in law in disallowing a part of the bonus paid by the assessee to the employees, it will, therefore, be seen that the High Court answered the reference, as in the view expressed by it a question of law arose for its consideration. Therefore no question of want of jurisdiction arises in this case. The argument of the learned counsel, in substance, was not that the question referred to and answered by the High Court did not raise a question of law, but that the circumstances mentioned by the High Court were also taken into consideration by the Tribunal. Ihis is not a fit case for interference in exercise of our extraordinary jurisdiction under article 136 of the Constitution as the amount involved in the appeal was a few thousand rupees; and no important question of law arises for our decision. Appeal dismissed
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