1993 (4) TMI 19

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..... r section 256(2) of the Income-tax Act, 1961, for a direction to the Income-tax Appellate Tribunal to state the case and raise and refer to this court the following question of law : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee is providing technical know-how as provided in section 80MM(2) of the Income-tax Act and, ther .....

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..... cerning industrial, commercial or scientific knowledge, experience or skill. The Tribunal has found that the information which the assessee was imparting to its foreign clientele included drawing up the best possible itinerary at the lowest possible rates ; suggesting and programming places of interest in India and also modes of travel available; acquainting the foreign tourists with weather condi .....

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..... nder section 35B and to grant weighted deduction accordingly. In view of these directions given by the Tribunal, we need not go into the contentions raised on behalf of the Department relating to whether the expenditure is incurred outside India or not or whether it falls under the other requirements of section 35B because these are yet to be examined. The question which is before us relates to w .....

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