1990 (8) TMI 34

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....hether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in law in holding that contribution of Rs. 1,16,950 to Bharat Commerce Vidyalaya was expenditure laid out wholly and exclusively for the purposes of the assessee's business ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law i....

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.... As far as the first two questions are concerned, vide our order reported as CIT v. Bharat Commerce and Industries Ltd. (No. 1) [1990] 184 ITR 90 (Delhi), we have declined to call for a reference of similar questions. As regards question No. 3, it is a question of fact as to whether the machinery comes into contact with corrosive material or not. The question of fact determined is that the ma....