1990 (11) TMI 31

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rence under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, the following question of law has been referred to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the Income-tax Officer's disallowance of Rs. 40,910 under section 40(a)(v) of the Income-tax Act, 1961, out of the commission....