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TMI Blog2002 (10) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Income-tax Appellate Tribunal, Ahmedabad Bench "B", have been referred to this court for its opinion under the provisions of section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). At the instance of the assessee: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in considering the commission paid to the mana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee in the case of CIT v. Rohit Mills Ltd. [1996] 219 ITR 228 (Guj). Looking to the law laid down by this court in the aforesaid judgment, we answer the said question in the affirmative, i.e., against the assessee and in favour of the Revenue. So far as question No. 2 is concerned, looking to the law laid down by the apex court in the case of CIT v. Bombay Dyeing and Manufacturing Co. Ltd. [1996] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f motor car is not disallowable?" So far as the questions which have been referred at the instance of the Revenue are concerned, it has been submitted by the learned advocate that looking to the law laid down in the case of Sayaji Iron and Engg. Co. v. CIT [2002] 253 ITR 749 by this court, the aforesaid questions are required to be decided in favour of the assessee and, therefore, the said questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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