1989 (10) TMI 15

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....ion to the Income-tax Appellate Tribunal to refer the following two questions to the High Court: "1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the expenditure incurred by the assessee for purchasing dinner sets for distribution among selected purchasers was not for advertisement, publicity or sales promotion and, therefore, rule 6B....