1979 (9) TMI 17

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.... application under s. 256(2) of the I.T. Act, 1961(hereinafter referred to as " the said Act "), for directing the Income-tax Appellate Tribunal to state a case and refer to this court the following question : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee-company was entitled to a weighted deduction in respect of the com....

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....he assessee and Tata Exports Ltd., Tata Exports Ltd. was expected to perform a variety of functions, many of which did not fit in with any of the clauses of s. 35B(1)(b) of the said Act. He further held that the commission paid by the assessee to Tata Exports Ltd. was a single payment towards everything done by the said Tata Exports Ltd. for the assessee during the relevant year and the payment co....

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....ation. That application was rejected by the Tribunal on the ground that the findings of the Tribunal were findings of fact based on appreciation of evidence on record, and hence no question of law arose from the same. What Mr. Joshi, the learned counsel for the petitioner, has sought to argue before us is that there was no evidence before the Tribunal to come to the conclusion that the commissi....