1991 (3) TMI 2

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..... law said to arise out of the Tribunal's appellate order for its opinion. The circumstance that, in doing so, the High Court relied on a decision which in turn followed an earlier one in CIT v. T. S. Hajee Moosa and Co. [1985] 153 ITR 422 (Mad) implied that question of law did arise, but the question, in view of the earlier decision, was held as not a referable question of law. It is always open t .....

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..... tion of law for the opinion of the High Court : "Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the expenditure on the air travel of the assessee's wife was not incurred wholly and exclusively for the purpose of the business of the assessee and that the benefit derived by the wife would detract from the exclusiveness of the outlay so as to render i .....

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