COMMISSIONER OF INCOME TAX Vs. ORISSA CEMENT LIMITED

JUDGEMENT

(1.) IN this petition under S. 256(2) of the INCOME TAX ACT, 1961 (hereinafter referred to as "the Act"), the Revenue seeks a direction to the Tribunal to state a case and to refer to this Court for its opinion the following questions, relevant to the asst. year 1983 - 84 :

(2.) WE have heard Mr. Rajendra, learned counsel appearing for the Revenue, as also Ms. Radha Rangaswamy, learned counsel for the assessee.

(3.) WE have carefully considered the findings of the learned Tribunal on this aspect. The learned Tribunal came to the conclusion that the agency was required to provide all information to promote and ensure export by the assessee and render services only in connection with the exports. In our view, the aforesaid finding of the Tribunal is purely one of fact. Besides, the first clause of the agency agreement specifically permitted it to take steps to promote sale of goods as a selling agent and accordingly it definitely indicates that the entire services were only towards promotion of exports and relates to a case of agency. In the aforesaid view of the matter, in our opinion, question No. 1 does not call for any reference.