1991 (2) TMI 186

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....unal to refer one question of law, which is said to arise from the order of the Tribunal disposing of the assessee's appeal for the assessment year 1985-86. The question suggested is given below :---- " Whether, on the facts and in the circumstances of the case, the ITAT was right in law in holding that the expenditure on commission was not in the nature of expenditure on sales promotion, as de....

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....Fateh Chand Ltd. The Reference Application under section 256(2) was dismissed by the High Court in their order in ITC No. 116/90 dated17-12-1990. The order of the High Court reads as follows : " The petitioner seeks reference of the following question to this court :---- ' Whether, on the facts and in the circumstances of the case, as well as in law the Hon'ble Tribunal was right in holding ....