1998 (4) TMI 83

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....s, is for issuance of a direction to the Tribunal to state a case and refer the question of law, as below, for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the driver's salary should not be taken into consideration, while making the disallowance under section 37(3A) of the Income Tax Act ?" The Tribunal....

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.... expenditure, referred to in sub-section (3A) is that incurred on- (i) advertisement, publicity and sales promotion ; or (ii) running and maintenance of aircraft and motor cars ; or (ii) payments made to hotels. Explanation.-For the purposes of sub-sections (3A) and (3B),- (a) The expenditure specified in clause (i) to clause (iii) of sub-section (3B) shall be the aggregate amount o....

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....ance of motor cars, falling within clause (ii) of sub-section (3B) of section 37 of the I.T. Act. "Driver's salary" can, if at all, be classified as "wages". A driver has to be paid "salary", as had been observed by the Tribunal in disposing of the appeal ' per month, whether the motor car is driven out or not. Such being the case, to say that the "driver's salary" will be includible in the mai....