2002 (1) TMI 55

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....livered by JAWAHAR LAL GUPTA J.-The Income-tax Tribunal has referred the following three questions for the opinion of this court: "1. Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal was right in law in having disallowed the assessee's claim of weighted deduction under section 35B(1)(b)(viii) on the expenditure incurred by it on air, sea and railway frei....

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....he assessee, at whose instance the above questions have been referred for the opinion of this court does not press questions Nos. 1 and 2. Resultantly, these questions are answered against the assessee. So far as question No. 3 is concerned, it has been alleged by counsel that the publications in the souvenir with the remarks-"with best wishes from" or "with best compliments from" the "assessee....