COMMISSIONER OF INCOME TAX Vs. MAHAVIR PLANTATIONS LIMITED

JUDGEMENT

(1.) ACCEPTING prayer for reference under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as `the Act'), following questions for the assessment year 1982-83 have been referred by the Tribunal, Cochin Bench

(2.) WHETHER, on the facts and in the circumstances of the case, the assessee is entitled to weighted deduction on the commission paid by it abroad in respect of its exports ?"