( 1 ) ON applications under section 256 (1) of the Act 1961 following questions are referred for our opinion.

( 2 ) IN R. A. No. 259 (Cal) of 1990 following questions are referred :-1. "whether on the facts and in the circumstances of the case and on a correct interpretation of the sections 37 (3a), 37 (3b) of the IT Act, 1961 read with Explanation (c) thereof, the Tribunal was justified in law in holding that since it is not the case of the CIT that the expenditure incurred on the motor cars on running and maintenance is on hire charges for engaging cars plied for hire the view taken by the Assessing Officer was not incorrect?2. WHETHER, on the facts and in the circumstances of the case and in view of the fact that the assessee at the first assessment claimed relief under section 80-0 of the IT Act, 1961, only on the net income from the foreign exchange, the Tribunal was justified in law in allowing the assessee to agitate against the issue whether the relief under section 80-0 of the IT Act, 1961, will be allowed on the gross or net income?3. WHETHER in view of the insertion of section 80ab w. e. f. 1. 4. 1981 and in view of the decision of the Supreme Court in