1979 (9) TMI 17

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..... referred to as " the said Act "), for directing the Income-tax Appellate Tribunal to state a case and refer to this court the following question : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee-company was entitled to a weighted deduction in respect of the commission paid by it to Tata Exports Ltd. in terms of sub-clauses .....

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..... d to perform a variety of functions, many of which did not fit in with any of the clauses of s. 35B(1)(b) of the said Act. He further held that the commission paid by the assessee to Tata Exports Ltd. was a single payment towards everything done by the said Tata Exports Ltd. for the assessee during the relevant year and the payment could not be split up. He further held that cl. 7 of the said agre .....

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..... nd that the findings of the Tribunal were findings of fact based on appreciation of evidence on record, and hence no question of law arose from the same. What Mr. Joshi, the learned counsel for the petitioner, has sought to argue before us is that there was no evidence before the Tribunal to come to the conclusion that the commission paid by the assessee to Tata Exports Ltd. fell under the afore .....

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