AMALGAMATIONS LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) AT the instance of the assessee, the Appellate Tribunal has referred the following common questions of law for the opinion of this court under section 256(1) of the Income-tax Act, 1961 :

(2.) WHETHER the Tribunal was right in holding that the pension paid to Mrs. Valli Anantharamakrishnan is not an allowable deduction ?"