1985 (8) TMI 20

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....onsideration by this court is as under : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in taking recourse to section 40(c) of the Act when the Department had not disallowed the claim for motorcar expenses under that section ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in disallowin....

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....n in 1. T. A. Nos. 1613 to 1616 (Ahd) of 1971-72, decided on September 17, 1973, the Tribunal upheld the disallowance as made by the Appellate Assistant Commissioner. The said decision of the Tribunal was, however, the subject-matter of Reference Applications Nos. 290 to 293 (Ahd) of 1973-74. Feeling aggrieved by the said order of the Tribunal, the assessee sought a reference to this court. The....

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....nd the benefits derived by or accruing to the company from this expenditure. Declining to answer the question raised in the reference, this court left it to the Tribunal to dispose of the appeal before it under section 260(1) of the Income-tax Act in the light of the observations made in the judgment reserving unto the parties the right to lead evidence. Since the very same question arises in this....