9911796707
TMI Blog1996 (5) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax, Bhopal), has filed this application under section 256(2) of the Income-tax act, 1961 (for short " the Act "), seeking a direction to the Tribunal to state the case and refer the question as extracted below arising out of the order dated March 30, 1990, passed by the Tribunal in I. T. A. No. 653/Ind of 1988 after rejection of the application, presented under section 256(1) of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowance was not part of the salary and 40 per cent. expenses were allowable from it. The Tribunal based its order on decisions in ITO v. Rajkumar Sethi---135 of selected orders of the Income-tax Appellate Tribunal and Sixth ITO v. Narendra V. Patel [1985] 11 ITD 587 (Bom) and other cases. The Department felt that the order of the Tribunal was erroneous in view of the decision in K. A. Choudary v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and refer the question as reshaped and reformulated therein. The reshaped and reformulated question reads as under : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was entitled to claim 40 per cent. expenses out of the amount received by him by way of incentive bonus or commission ? " Counsel for the applicant submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o remunerate or compensate him for performing duties of a special nature relating to his office or employment unless such allowance is related to the place of his posting or residence ; " This court has held in Misc. Civil Case No. 69 of 1991---CWT v. Smt. Gayatridevi, decided on February 27, 1996 (see [1996] 222 ITR 797), that in case of conflict of opinion a referable question does arise and is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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