1989 (9) TMI 74

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..... reinafter referred to as the "Act"). The material facts giving rise to this reference briefly are as follows The assessee carries on the business of manufacture and sale of bidis. While framing the assessment for the assessment year 1976-77, the Income-tax Officer disallowed the claim made by the assessee for deduction of a sum of Rs. 2,03,722 for holiday wages and leave with wages under the pro .....

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..... at the following question of law does arise out of the order passed by the Tribunal : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the liability of the assessee for the amount of Rs. 2,03,722 was an ascertained liability under section 26 of the Bidi and Cigar Workers (Conditions of Employment) Act, 1966, and that the said amount was dedu .....

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