1991 (12) TMI 10

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...., on the facts and in the circumstances of the case, the Tribunal was justified in allowing part of the expenses in connection with the maintenance of Sikri Garden as revenue expenditure ?" 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of Rs. 30,000 being notional interest on loan given to Modi Rubber Ltd. ? 3. Whether, on ....

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.... Nos. 1, 3 and 5 are questions of fact. As far as questions Nos. 1 and 3 are concerned, similar questions were sought to be raised in 1. T. C. No. 2 of 1988, but the said I. T. C. was dismissed by this court. As far as question No. 5 is concerned, the finding of the Income-tax Officer was that this expense of Rs. 7,012 is with regard to the giving of items like sarees, etc., to persons who visit t....