Commissioner Of Income-Tax vs Usha Sales Ltd. (No. 1)
1989 Latest Caselaw 193 Del

JUDGMENT

Kirpal, J.

1. The questions which are sought to be referred in this petition are similar to the questions which were sought to be referred in Income-tax Case No. 50 of 1985 (CIT v. Usha Sales Ltd. (No. 2) - [1990] 182 ITR 453 (infra)). These questions which are sought to be referred are :

" (1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessed was entitled to weighted deduction under section 35B on the expenditure incurred by it under the heads 'Customs duty', repairs and reassembly, clearing and storage and certain expenditure incurred by foreign branches ?

(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessed was entitle to weighted deduction under section 35B on the expenses which were general in nature and thus has not covered under any of the clauses of section 35B ? "

2. In our judgment disposing of Income-tax Case No. 50 of 1985 (CIT v. Usha Sales Ltd. (No. 2) - [1990] 182 ITR 453 (see below), we have held that similar questions which are sought to be referred in this petition are questions of fact. Following the same, we hold that no question of law arises and the petition is dismissed. No order as to costs.