( 1 ) IN these three references which have been made under Section 256 (1) of the Income-tax act, 1961 ('the Act'), the following questions of law arise for consideration : at the instance of the assessee : whether on the facts and in the circumstances of the case, the Tribunal was right in holding that a sum of Rs. 3,61,236/- contributed towards the cost of construction of road is not an admissible deduction in computing the business income? at the instance of the Department : 1) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the commissioner (Appeals) order who held that tbe depreciation has to be allowed on increase in value of assets due to fluctuation in exchange rate? 2) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in allowing a sum of rs. 75,600/- paid as filing fee as 'revenue expenditure' ? 3) Whether on the facts and in the circumstances of the case, the Appellate tribunal was right in law in upholding that order of Commissioner (Appeals) who held that the sum of Rs. 1,66,184/- being development and commissioning expenses should be treated as revenue expendit