( 1 ) THESE petitions are filed under section 256 (2) of the Income-tax Act, 1961, by the Commissioner of Income-tax, Karnataka-Central, seeking reference of the following two questions for the opinion of this court :"1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenditure by way of secret commission was deductible under section 37 (1) of the Income-tax Act in computing the business income of the assessee ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in coming to the conclusion that the payments claimed to have been made under the head secret commission is not opposed to public policy and is an item of deduction in the computation of the total income of the assessee ?"

( 2 ) TWO other questions arising out of the same order of the Tribunal have already been referred by the Tribunal but the Tribunal declined reference of the above two questions. They turn on the larger question to the brokers and others is allowable deduction under section 37 (1) of the Income-tax Act. The two questions extracted above turn on the propriety that despite various specific def

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