1989 (7) TMI 16

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....rofession and thereby directing the Income-tax Officer to allow full insurance charges on such machinery, when in fact the Income-tax Appellate Tribunal itself, on similar facts in earlier years, has upheld such a disallowance at 50 % of the total disallowance in assessment year 1975-76 ? (ii) Whether the Income-tax Appellate Tribunal was correct in law and on facts in reducing the disallowance to 25% of the total expenditure of Rs. 43,545 incurred under the head 'Kamla Retreat expenses', when in fact the Income-tax Appellate Tribunal itself, on similar facts in earlier years, has upheld the disallowance at 50 % of the total expenses ? (iii) Whether the Income-tax Appellate Tribunal was correct in law and on facts in restoring the mat....

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....pplicability or otherwise of these Rules could be entertained by it ? (c) Whether, the Income-tax Appellate Tribunal was correct in law and on facts in entertaining the appeal of the assessee on the point of waiver of interest under rules 40 and 117A of the Income-tax Rules, 1962, when it was not the subject-matter of appeal before the Commissioner of Income-tax (Appeals) ?" As regards question No. (i), by our judgment in Income-tax Case No. 107 of 1987 (CIT v. J. K. Synthetics Ltd. (No. 2) [1990] 181 ITR 537 (Delhi)), a similar question has been directed to be referred. For the said reason, this question is also to be referred. Question No. (ii) would ordinarily have been a question of fact, but as the said question postulates the....