1988 (6) TMI 32

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....on under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to this application, briefly, are as follows while framing the assessment of the assessee for the assessment, year 1977-78, the Income-tax Officer disallowed the claim of the assessee for sum of Rs. 54,861 on account of commission charges paid to Ganesh Sales Agency whose p....

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....case for ascertaining that amount. Aggrieved by the order passed by the Tribunal, the Revenue sought a reference, but as the application for making a reference was rejected, the Revenue has filed this application. Having heard learned counsel for the parties, we have come to the conclusion that the following question of law does arise out of the order passed by the Tribunal "Whether, on the ....