TMI Blog1990 (5) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... n of law and refer the same to this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the claim in payment of guarantee commission in the sum of Rs. 45,000 to Kalinga Foundation Trust, which is not considered to be a genuine trust ?" The aforesaid amount was shown in the books of account of the assessee-opposite party as receipt from (si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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