1992 (9) TMI 72

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..... g five questions: " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in confirming the order of the Commissioner of Income-tax (Appeals) deleting the addition of Rs. 7,500 on account of payment made to Shri P. L. Jaitley and Rs. 10,000 out of the disallowance made in respect of payment to Messrs. S. R. Dinodia and Co. ? 2. Whether, on the facts and i .....

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..... addition of Rs. 6,708 made on account of interest earned by Escorts Employees' Welfare Trust ? 4. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in confirming the deletion by the Commissioner of Income-tax (Appeals) of the addition of Rs. 1,20,884 under the head 'Advertisement" on account of expenses on the inauguration ceremony of C. G. R. India Ltd. .....

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..... the Tribunal and, in any case, when the Tribunal had come to the conclusion that the assessee was entitled to a deduction on the ground that it was a revenue expenditure, it need not have decided this question. As far as question No. 3(a) is concerned, the finding of the Tribunal that the Trust was a genuine one is a pure finding of fact. Question No. 3(b) is consequential to question No. 3(a) an .....

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