AJIT K. SENGUPTA, J.

( 1 ) IN this reference, made at the instance of the Revenue, the following questions have been referred by the Tribunal for the opinion of this court under Section 256 (1) of the Income-tax Act, 1961 :"1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) to the effect that expenses on repairs and insurance, etc. , on motor cars are not disallowable under Section 37 (3a) of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) to the effect that the unpaid amounts under the Cement (Control) Order, 1967, of Rs. 18,37,851 and under the Water (Prevention and Control of Pollution) Cess Act, 1977, of Rs. 2,87,245 were not hit by the provisions of Section 43b of the Income-tax Act, 1961 ?"this reference relates to the income-tax assessment of the assessee-company for the assessment year 1984-85. The first question is directly covered by the decision of this court in CIT v. Tungabhadra Industries Ltd. [1994] 207 ITR 553, in which the jud

Click Here to Read the rest of this document