9911796707
TMI Blog1987 (8) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 and 8 are already covered by an earlier decision of this court in ITC No. 300 of 1983 (CIT v. Orissa Cement Ltd. [1988] 171 ITR 72). For the reasons stated therein, we reject the application in so far as these questions are concerned. This leaves for consideration only questions Nos. 6 and 9. So far as question No. 6 is concerned, we have called for a reference in somewhat similar circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich only one figures in the order for the earlier year. The contention is that so far as the other advances are concerned, they were for business purposes. We are, however, compelled to refer the question in the form set out above because in the appellate order, the Tribunal has not discussed the four items of advances separately. We are, however, not expressing any opinion in regard to the allowa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal was right in allowing the deduction of Rs. 1,48,500 to the assessee in respect of payments made to field organisers after the abolition of the sole selling agency ? " So far as this question is concerned, again Mr. Bishambar Lal, learned counsel for the assessee, submits that the Tribunal has found as a fact that these market supervisors had rendered certain services and were, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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