1989 (7) TMI 36

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....(2) of the Income-tax Act, 1961, whereby the petitioner seeks a direction that the Tribunal should state the case and refer the following questions of law to this court : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was entitled to the deduction under the head 'Entertainment expenses' though the same was hit by the p....

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....as entitled to an amount of Rs. 4,361 incurred by the export division of the assessee under the head 'Entertainment expenses' ? (5) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was entitled to the expenditure incurred by it under the head 'Shree Ram Jayanti expenses' though there was no nexus between the expenditure incur....

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....es which were general in nature and thus not covered under any of the clauses of section 35B?" In our opinion, except two questions, the other questions are questions of fact. The two questions which alone should be referred to this court by the Tribunal are : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to ....