COMMISSIONER OF INCOME-TAX Vs. LALLS INTERNATIONAL

JUDGEMENT

(1.) WE have heard counsel for the Department. The only question raised in this application is whether the Income-tax Appellate Tribunal was right in allowing weighted deduction under Section 35B of the Income-tax Act on the amount spent on repairs, reconstruction of the show-room and the amount paid by way of bonus to the employees. The Income-tax Officer had allowed weighted deduction on rent as well as on the amount paid as salary to the employees. The Tribunal has, therefore, allowed the assessee's claim under Section 35B of the Income-tax Act on repairs as well as on bonus. WE do not find that in doing so, the Tribunal has committed any error of law. WE are, therefore, of the opinion that no statable question of law arises out of the order of the Tribunal. The application filed by the Commissioner of Income-tax under Section 256(2) of the Income-tax Act is hereby rejected. There shall be no order as to costs.