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TMI Blog2009 (3) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... GMENT R. S. Mohite, J - The questions of law referred to this Court under Section 156(1) of the Income-tax Act are as under :- At the instance of the assessee :- 1. "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in rejecting the claim of the assessee-company for weighted deduction under section 35C on:- (a) various expenses incurred on demonst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a part of question 1(d). This question has been answered in the affirmative and against the assessee by our judgment and order dated 18.3.2009 passed in Income Tax Reference No.315 of 1988. The said judgment was passed on a similar factual background in a case involving the same assessee. In this view of the matter question nos.1(a) and 1(d) are answered in the affirmative and against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a judgment and order passed on 18.3.2009 in Income Tax Reference No.699 of 1998. For the reasons as given in the aforesaid judgment, question no.1(e) is answered in the affirmative and against the assessee. 6. As regards question no.2 raised at the instance of revenue, we find that the record indicates and the finding of fact is that the jeeps in question were used for dissemination of informati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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