1992 (9) TMI 54

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....n is under section 256(2) of the Income-tax Act, 196 1, for directing the Income-tax Appellate Tribunal to state a case and refer the questions of law for the decision of this court. The questions set out are these: "1. Whether, on the facts and in the circumstances of the case, the order of the Tribunal is a judicial order ? 2. Whether, on the facts and in the circumstances of the case and ....

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....e. The assessee, in his return, claimed an amount of Rs. 36,861 being 50% of the total expenditure incurred, viz., Rs. 73,722. The Income-tax Officer disallowed the claim. In appeal, the appellate authority allowed the claim. It was noted that, in regard to the other partner, the Income-tax Officer had modified the computation of the share income holding that the claim made was allowable agains....

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...., is sufficient for the Tribunal to hold that the nexus has been established. The Tribunal held so, since the admissible items of expenditure had been considered by the appellate authority by allowing a portion and that decision of the appellate authority in the case of the other partner had been accepted by the Department. In these circumstances, we see that there is no merit in this case to d....