1995 (5) TMI 20

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....under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), the Revenue seeks a direction to the Income-tax Appellate Tribunal to state a case and to refer to this court for its opinion the following questions, relevant to the assessment year 1983-84 : " (1) Whether, on the facts and in the circumstances of the case, the Tribunal is, legally correct in holding tha....

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..... According to learned counsel appearing for the Revenue, question No. 1 as proposed is a question of law as it rests on the interpretation of section 35B as also the document containing the clauses of the agency agreement. We have carefully considered the findings of the learned Tribunal on this aspect. The learned Tribunal came to the conclusion that the agency was required to provide all inf....