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TMI Blog1992 (9) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... ect in law in holding that the disallowance of Rs. 15,000 confirmed by the Commissioner of Income-tax (Appeals) in respect of payment made to Shri H. P. Aggarwal does not fall under the purview of section 80VV of the Income-tax Act, 1961, and thereby deleting the disallowance ? 2. (a) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur opinion, the aforesaid questions Nos. 1, 2(a) and 3, on the facts of this case, cannot be regarded as questions of law. Regarding question No. 1, there is no finding of fact that the provisions of section 80VV of the Act were applicable. In order that the said provision applies, it must be found as a fact that expenditure was incurred by the assessee in respect of the proceedings before the inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law does-arise in view of the decision of the Supreme Court in the case of Arvind Mills Ltd. v. CIT [1992] 197 ITR 422, and we direct the Tribunal to state the case and refer the following question to this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the liability for payment of cess was allowable as a revenue expenditure?" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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