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TMI Blog1990 (5) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... questions : " 1. 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 disallowance of Rs. 2,43,780 relating to interest claimed by the assessee on borrowed money utilised in granting interest-free advance ? 2. Whether, on the facts and in the circumstances of the case, the Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of charity collections do not constitute trading receipts ? 5. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in allowing Rs. 15,28,172 on account of sole selling agency commission paid to M/s Synfibre Sales Corporation ? 6. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eparately. Question No. 1.-An identical question was directed to be stated by this court under section 256(2) of the Income-tax Act, vide Income-tax Application No. 165 of 1987. Accordingly this question shall be stated. Question No. 2. -An identical question was declined to be referred by this court in Income-tax Application No. 170 of 1986. Following the same, this question is rejected. Qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justification in the Commissioner of Income-tax (Appeals) not allowing the expenditure incurred on bringing the dead body of the late chairman from Bombay to Modinagar. We do not think this question of law ought to be directed to be stated. Question No. 8.-An identical question was declined by this court in Income-tax Application No. 165 of 1987. Accordingly, this question is rejected. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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