1983 (9) TMI 24

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....GIYA J.-The facts giving rise to this application under section 256(2) of the Income-tax Act, 1961, are as follows: For the assessment years 1964-65 and 1965-66, the applicant-assessee, inter alia, claimed deduction of Rs. one lakh for each year as revenue expenditure being the amount contributed by the applicant to the State of Kerala for the construction of a road from Calicut Railway station....

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.... law for the opinion of this court but declined to refer questions arising out of the above two matters. The applicant has, therefore, submitted this application. Having heard the learned counsel for the parties, we have come to the conclusion that the following questions of law do arise out of the order of the Tribunal. " 1. Whether, on the facts and in the circumstances of the case, the Tr....