SUHAS CHANDRA SEN, J.

( 1 ) THE Tribunal has referred the following questions of law under Section 256 (1) of the Income-tax Act, 1961, to this court :

( 2 ) R. A. No. 916/ (Cal) of 1986 : "whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the disallowance of the claim under Section 80g of the Income-tax Act, 1961, in respect of the donation of Rs. 1,50,000 given to Vishwa Mangal Trust ?

( 3 ) R. A. No. 962/ (Cal) of 1986 : (1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in deleting the dis-allowance of Rs. 7,500 representing the statutory fee paid in connection with the application to raise the authorised share capital and Rs. 500 representing the application fee paid for issue of bonus shares by holding that the said expenses were not capital expenditure ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in deleting the addition of Rs. 14,467 being export subsidy and duty drawback accrued to the assessee in the previous year but not shown in the profit and loss account?"

( 4 ) IN this procee

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