(1) THIS appeal is preferred by the assessee against an order of the Bombay High court refusing to direct the tribunal to state the following questions of law under Section 256(2 of the Income Tax Act:

"(1 Whether on the facts and in the circumstances of the case, the assessee companys claim under Section 37 for deduction of Rs 16,831 paid to the director for payment of commission to dyeing masters, purchase officers and other working in different textile mills to whom the assessee company supplied dyes and chemicals could be disallowed in determining the profits for Assessment Year 1973-74?

(2 Whether the tribunal was right in allowing Revenue Authorities to raise for the first time the plea that the secret commission expenditure was not incurred for the purpose of assessee companys business?

(3 Whether on the facts and in the circumstances of the case was the tribunal justified in holding that there was no evidence that there was any practice of payment of secret commission to dyeing masters. purchaser officers etc. when in fact the tribunal has accepted in general the position that such practice is prevalent in the colours and chemicals business."

(2)