1988 (7) TMI 42

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..... ome-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to this application, briefly, are as follows The assessee filed a return for the assessment year 1975-76 showing a total income of Rs. 4,57,675. This return was subsequently revised by the assessee and the assessee claimed a deduction of Rs. 3,84,652 on account of expenditure in respect of "leave with wages" .....

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..... 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 right in holding that the assessee was not entitled to claim any deduction for Rs. 3,84,652 on account of 'leave with wages' under the Beedi and Cigar Workers (Conditions of Employment) Act, 1966 ?"' The .....

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