(1.) AT the instance of the Revenue, the Tribunal has referred the following questions of law, which according to him, would arise out of the order passed by the Income -tax Appellate Tribunal, Bangalore Bench, Bangalore, in I.T.A. Nos. 594 -596 of 1992 and 1048, 1049 and 1050 of 1991, for our consideration and opinion.
(2.) THE parties to these proceedings are common. The assessment years are 1986 -87, 1987 -88 and 1988 -89, respectively.
(3.) IN I.T.R.C. Nos. 284 and 285 of 1998, the following question of law is referred for our consideration and opinion: Whether, on the facts and circumstances of the case, the Tribunal was right in holding that presentations could not be considered to serve the purpose of advertisement of the products of the assessee when there was no logo of the assesses -company attached to the articles presented when Rule 6B does not specify that presentation articles carrying the logo of the company only would be treated as serving the purpose of advertisement?