COMMISSIONER OF INCOME TAX Vs. MODI RUBBER LTD

JUDGEMENT

(1.) THIS common order shall govern the disposal of ITC Nos. 40, 48 and 57 of 1995, being three applications under S. 256(2) of the IT Act, 1961, filed by the Revenue and seeking mandamus to the Tribunal for drawing up statements of cases seeking opinion of the High Court on the following questions of law : ITC No. 40 of 1995 (asst. year 1976 -77) :

(2.) WHETHER , on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the learned CIT(A) was entitled to entertain this additional ground of appeal while hearing the appeal filed by the assessee for the asst. year 1976 -77 - ITC No. 48 of 1995 (asst. year 1981 - 82) :

(3.) WHETHER , on the facts and in the circumstances of the case, the Tribunal was justified in holding that for the purpose of applying r. 6D a disallowance should have been made by aggregating expenditure incurred on various tours undertaken by an employee in a year -