TMI Blog1989 (1) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner of Income-tax under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), praying that the Tribunal be directed to draw up a statement of case and refer for the opinion of this court the following questions of law: " (1) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that rule 6B is not applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of its business, had given gifts and presents on festivals, weddings, etc., to its customers. The Appellate Assistant Commissioner, after noticing the contention of the assessee, allowed the sum of Rs. 14,877 and disallowed a sum of Rs. 5,000 as pertaining to expenses on whisky, shirts and shoes. The submission of the assessee that the expenses were incurred in the ordinary course of busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stions which was rejected on May 20, 1980. The Tribunal referred to the judgment in Bharat Commerce and Industries Ltd. (R. A. Nos. 1496 and 1497 (Delhi) of 1976-77) as arising out of ITA No. 42 (Delhi) of 1975-76 and 445 (Delhi) of 1975-76 pertaining to the assessment year 1.973-74, where a similar question sought to be referred had been rejected, and for the reasons recorded therein, refused to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Case No. 143 of 1983. On December 19, 1984, this court refused to refer this question. Rule 6B deals with expenditure on presentation of articles pertaining to advertisement. The Tribunal has given a categorical finding, after perusing annexure B to the Income-tax Officer's order, that none of the gifts and presents indicated therein fall in the category of "advertisement", as they d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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