1995 (5) TMI 20

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..... Act, 1961 (hereinafter referred to as " the Act "), the Revenue seeks a direction to the Income-tax Appellate Tribunal to state a case and to refer to this court for its opinion the following questions, relevant to the assessment year 1983-84 : " (1) Whether, on the facts and in the circumstances of the case, the Tribunal is, legally correct in holding that commission payment of Rs. 2,38,594 qua .....

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..... he Revenue, question No. 1 as proposed is a question of law as it rests on the interpretation of section 35B as also the document containing the clauses of the agency agreement. We have carefully considered the findings of the learned Tribunal on this aspect. The learned Tribunal came to the conclusion that the agency was required to provide all information to promote and ensure export by the ass .....

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