COMMISSIONER OF INCOME TAX Vs. BAKUL CASHEW COMPANY

JUDGEMENT

(1.) AT the instance of the Revenue, the Income-tax Appellate Tribunal (in short, "the Tribunal") has referred the following two questions of law for the decision of this court :

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal is right in treating 75% of the salary and allowances to be eligible for weighted deduction and is not the order and the estimate at 75% unreasonable, unsupported by materials and based on conjecture and surmises ?"