1987 (11) TMI 29

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..... on under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), the applicant has prayed that the following questions of law be referred to this court for its opinion : " (i) Whether, on the facts and in the circumstances of the case, the amount of Rs. 50,000 incurred towards garden expenses in the factory compound of the company are allowable as revenue expenditure .....

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..... of business of the applicant. The Income-tax Officer held that a sum of Rs. 50,000 out of the total expenditure of Rs. 86,023 amounted to capital expenditure. Aggrieved by the order passed by the Income-tax Officer, the applicant preferred an appeal before the Commissioner of Income-tax (Appeals), who confirmed the order passed by the Income-tax Officer. The second appeal preferred by the applican .....

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..... r the applicant was unable to satisfy us that any such question, as is sought to be raised, was raised by the applicant before the Tribunal. It was contended by learned counsel for the applicant that it was the duty of the Income-tax Officer to grant statutory deduction under section 32 of the Act. But the assessee in that case should have raised the question of admissibility of deduction under se .....

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