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TMI Blog1989 (7) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... of their own order for the assessment year 1971-72 when the order for the assessment year 1971-72 has not been accepted by the Department ? (ii) (a) Whether the Income-tax Appellate Tribunal was correct in law and-on facts in holding that the machinery installed by the assessee in the premises of JKCM admittedly used by the said company for the manufacture of their products, viz., nylon and cotton fabrics, was used by the assessee for its own business to the extent of 50% ? (b) Whether the finding of the Income-tax Appellate Tribunal that the machinery installed by the assessee in the premises of JKCM admittedly used by the said company for the manufacture of their produce, viz., nylon and cotton fabrics, was used by the assessee for it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition ? (vii) Whether the Income-tax Appellate Tribunal was correct in law and on facts in confirming the order of the Commissioner of Income-tax (Appeals) in deleting the amounts of Rs. 18,894 and Rs. 14,182 on account of foreign tour expenses of personal assistants to executives and personal assistants to directors, respectively? (viii) Whether the Income-tax Appellate Tribunal was correct in law and on facts in deleting the disallowance of Rs. 75,263 on account of presentation to foreign business associates when in fact there is no nexus between such expenses and the carrying on of the assessee's business ? (ix) Whether the Income-tax Appellate Tribunal was correct in law and on facts in confirming the order of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t applicable, since both these units were added only in this year ? (xiii) Whether the Income-tax Appellate Tribunal was correct in law and on facts in deleting the addition of Rs. 20,09,620 on account of deduction in first grade production on the basis of their own order for the assessment year 1971-72, when, in fact, the order for the assessment year 1971-72 has not been accepted by the Department ? In our opinion, only questions Nos. (i), (iii), (v), (ix) and (xii) should be referred. With regard to question, No. (i), we direct that the same should be rewarded in the manner as will be presently indicated. With regard to questions Nos. (ii)(a) and (b), for the reasons stated in our judgment while disposing of ITC No. 136 of 1985 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red. As regards question No. (xi) is concerned, the Income-tax Appellate Tribunal has directed the Income-tax Officer to follow the judgment of the Supreme Court and it cannot be said that any question of law arises in respect thereto. As regards question No. (xiii), the Allahabad High Court, in respect of the assessment year 1971-72, has come to the conclusion that the said question is a question of fact and need not be referred. Following the said decision, we decline to ask for a reference in respect thereto. Accordingly, we direct the Tribunal to state the case and refer the following questions to this court: (i) Whether the Income-tax Appellate Tribunal was correct in law and on facts in deleting the disallowance of Rs. 85,722 on a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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