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TMI Blog1994 (8) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... on under section 256(2) of the Income-tax Act, 1961, for a direction that the Tribunal should frame a statement of the case and refer the following questions to us for determination : " 1. Whether, on the facts and in the circumstances of the case, and also in the light of Sterling Foods' case, the Tribunal is right in law and fact in interfering with the Income-tax Officer's action in bringing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n K. V. Moosa Koya and Co. v. ITO [1989] 175 ITR 120 (Ker), where the assessee's (K. V. Moosa Koya and Co.) own case is pending before the Supreme Court ? 4. Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction under section 80HHC in regard to exports routed through export houses ?" As far as question No. 4 is concerned, it is clearly a question of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent year 1982-83. The Department has filed an appeal before the Tribunal from this order, which is pending. In respect of the assessment year 1980-81, the purchase tax liability amounting to Rs. 7,42,950 was allowed as a deduction by the Income-tax Officer himself. No dispute is pending on that score. The Tribunal has held that in view of the fact that the question relating to the deduction of pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see has automatically become entitled to exemption from payment of purchase tax by reason of the above decision of the Supreme Court. The Tribunal has, therefore, rightly come to the conclusion that the assessee's liability to pay purchase tax in the State of Kerala has not ceased. In order to attract the provisions of section 41(1)(a), the assessee should have obtained any amount or any benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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