TMI Blog1989 (4) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(2) of the Income-tax Act, the Commissioner of Income-tax is praying that the Tribunal be directed to state a case and refer the following two questions of law for the opinion of this court : "(i) Whether the Income-tax Appellate Tribunal was correct in law and on facts in holding that expenses incurred on account of tea, refreshments, lodging expenses, etc., under the head 'General charges' ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and refer question No. (i) for the opinion of this court. With regard to question No. (ii), it appears that the assessee estimated the advance tax liability as on June 13, 1972, at Rs. 5,25,000. Subsequently, on October 7, 1972, it estimated the advance tax liability at Rs. 7,50,000. The accounting year came to a close on October 31, 1972. The Tribunal has found as a fact that there was no u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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