TMI Blog1989 (7) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... e charges on such machinery, when in fact the Income-tax Appellate Tribunal itself, on similar facts in earlier years, has upheld such a disallowance at 50 % of the total disallowance in assessment year 1975-76 ? (ii) Whether the Income-tax Appellate Tribunal was correct in law and on facts in reducing the disallowance to 25% of the total expenditure of Rs. 43,545 incurred under the head 'Kamla Retreat expenses', when in fact the Income-tax Appellate Tribunal itself, on similar facts in earlier years, has upheld the disallowance at 50 % of the total expenses ? (iii) Whether the Income-tax Appellate Tribunal was correct in law and on facts in restoring the matter regarding expenses on advertisement and publicity to the file of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Income-tax Appellate Tribunal was correct in law and on facts in entertaining the appeal of the assessee on the point of waiver of interest under rules 40 and 117A of the Income-tax Rules, 1962, when it was not the subject-matter of appeal before the Commissioner of Income-tax (Appeals) ?" As regards question No. (i), by our judgment in Income-tax Case No. 107 of 1987 (CIT v. J. K. Synthetics Ltd. (No. 2) [1990] 181 ITR 537 (Delhi)), a similar question has been directed to be referred. For the said reason, this question is also to be referred. Question No. (ii) would ordinarily have been a question of fact, but as the said question postulates the interpretation of an earlier order passed by the Tribunal, in our opinion, the said q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this view of the matter, these questions now sought to be raised become academic. For the aforesaid reasons, we direct the Tribunal to state the case and refer the following two questions of law to this court: "(i) Whether the Income-tax Appellate Tribunal was correct in law and on facts in holding that there is no finding that the machinery installed in the premises of JKCM was not used for the purposes of the business and profession and thereby directing the Income-tax Officer to allow full insurance charges on such machinery ? (ii) Whether the Income-tax Appellate Tribunal was correct in law and on facts in reducing the disallowance to 25% of the total expenditure of Rs. 43,545 incurred under the head 'Kamla Retreat expenses' wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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