1993 (4) TMI 19

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..... as delivered by SMT. SUJATA MANOHAR J.--This is an application under 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 kno .....

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..... , inter alia, at clause (iv) as the imparting of any information concerning 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 t .....

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..... x Officer is required to determine expenditure which would qualify under 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 .....

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