1986 (1) TMI 66

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..... the Tribunal has stated the case and referred to this court for its decision, the following question of law, viz. : " Whether, on the facts and circumstances of the case, there was justification in law to disallow the amount of Rs. 2,000 as entertainment expenses ? " The relevant assessment year is 1972-73. The assessee owns a cinema theatre and earns income out of the same. One of the items c .....

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..... l. Subsequently, on an application made under section 256(2) of the Act, a direction was given by this court to refer the above question of law and this reference has been made accordingly. In our opinion, it cannot be doubted that the above question of law does not arise out of the Tribunal's order in the present case for decision by us. It has been expressly stated not only in the statement of .....

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