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TMI Blog1989 (6) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal has referred the following question of law for the decision of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the commission paid by the assessee was expenditure incurred for obtaining information regarding markets outside India for the products of the assessee and that, consequently, the assessee is entitled to we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpenses incurred for obtaining information regarding markets outside India for the assessee's products is a permissible deduction under section 35B of the Income-tax Act. The Appellate Tribunal concurred with the said view. It is thereafter at the instance of the Revenue that the question of law formulated hereinabove has been referred for the decision of this court. We heard counsel. Counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion at all as to whether the claim of the assessee that it has paid commission for obtaining information regarding markets outside India for its products is true and if so, whether the assessee is entitled to weighted deduction under section 35B of the Income-tax Act. Initially, the question as to whether the payment was actually made should be evaluated and a definite finding should be entered. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to whether the plea of the assessee is factually true and correct and if so, whether the assessee is entitled to deduction under section 35B of the Income-tax Act. We decline to answer the question in the above circumstances. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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