( 1 ) THESE are two applications u/s 256 (2) of the Income-tax Act, 1961 by the Commissioner of I. T. They relate to the assessment years 1973-74 and 1976-77 respectively. They seek the reference to this court of a question as to whether the I. T. App. Tribunal was correct in holding that certain categories of expenditure incurred in India by the assessee qualify for the weighted deduction u/s 35 B of the Act.

( 2 ) THE assessee is a private limited company and it has been found as a fact that 89. 41% of its total sales represent export sales. For the assessment year 1973-74 the assessee claimed, inter alia, deduction u/s 35 B in respect of repairs and renewals (Rs. 7,141. 00), directors remuneration (Rs. 28,102. 00), electricity and power (Rs. 8,092. 00) and expenditure on foreign customers (Rs. 3,20. 00 ). The Tribunal has held the assessee to be entitled to deduction u/s 35 B in respect of 75% of the first three items of expenditure and 100% of the last item. In respect of repairs and renewals it pointed out that weighted deduct ion had already been allowed in respect of rent at 75% and that, therefore, weighted deduction on repairs and renewals should also be