(1.) THE Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as " the Tribunal "), has referred the following questions for our decision I
(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal is right in holding that the salaries said to Shri Ramgopal and Shri Omprakash by the firm were not allowable deduction under Section 37 of the Income-tax Act, 1961 ?
(3.) THE assessee appealed against the aforesaid order of the ITO to the AAC, who after considering the submissions of the assessee in detail, deleted the following additions made by the ITO: