1997 (2) TMI 38

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....e following two questions of law have been referred by the Income-tax Appellate Tribunal for the opinion of this court under section 256(1) of the Income-tax Act, 1961, for the assessment year 1975-76 : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that a sum of Rs. 79,800 paid by the assessee was not revenue expenditure ? and 2. Whether....

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....nd question is concerned, the question involves the deductibility of a sum of Rs. 8,000 paid by the assessee to the Tamil Nadu Soldiers and Sailors and Airmen's Board towards Flag Day Fund and a sum of Rs. 1 lakh to the Regional Transport Authority towards Chief Minister's Rehabilitation Fund for the physically handicapped. A similar question came up before this court in the case of CIT v. Cheran ....