1988 (6) TMI 32

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..... to as "the Act"). The material facts giving rise to this application, briefly, are as follows while framing the assessment of the assessee for the assessment, year 1977-78, the Income-tax Officer disallowed the claim of the assessee for sum of Rs. 54,861 on account of commission charges paid to Ganesh Sales Agency whose proprietor was the wife of one of the partners, of the assessee-firm. The In .....

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..... bunal, the Revenue sought a reference, but as the application for making a reference was rejected, the Revenue has filed this application. Having heard learned counsel for the parties, we have come to the conclusion that 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 hol .....

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