1993 (7) TMI 70

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....circumstances of the case, the learned Income-tax Appellate Tribunal was right in law in holding that the directions issued by it to Commissioner of Income-tax (Appeals) were binding upon him even though these were contrary to the available decision of the jurisdictional High Court under which both the appellate authorities were functioning ? 2. Whether, on the facts and in the circumstances of....

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....m under section 35B of the Income-tax Act, it gave a direction to the Commissioner of Income-tax (Appeals) to allow the claim of the assessee. The Department chose to file a reference application seeking reference of questions of law arising out of the said order dated April 10, 1984, but no reference was sought with regard to the allowing of the claim under section 35B The application under secti....

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....cation under section 256(2) has been filed seeking reference of the question regarding deduction under section 35B in relation to the outward freight. It has been rightly contended by learned counsel for the assessee that it is not open to the Department to raise this contention now. The question whether weighted deduction on outward freight was allowable or not was decided by the Tribunal on A....