Radhakrishnan, J.

Aspinwall and Company Limited is the appellant in I.T.A.Nos21 and 25 of 1999 and Aspinwall & Company (Travancore) Limited is the appellant in I.T.A. No.30 of 1999.

2. Questions raised in all these appeals overlap and hence we are disposing of these appeals by a common judgment. Following questions of law arise for consideration in I.T.A.No.21 of 1999 which relates to the assessment year 1991-92.

a) Whether, on the facts and circumstances of the case, was the Income Tax Appellate Tribunal justified in confirming the disallowance of the contribution made by the appellant-assessee to the Executive Staff Provident Fund?

b) Whether Section 40A (9) of the Income Tax Act is applicable to the contribution to Executive Staff Provident Fund and should not the Tribunal have allowed the deduction claimed under Section 37 on the basis of the decision of this Hon’ble Court reported in 204ITR page 225 in the appellant’s own case?

c) Whether on the facts and circumstances of the case was the Tribunal justified in disallowed the amount of Rs.59,228/- being the expenditure incurred by the assessee for giving gifts and presents given to business clients?

d) Whether on the fact