1. - This is an application under section 256(2) of the I.T. Act, 1961 (hereinafter referred to as " the Act "), praying that the Income- tax Appellate Tribunal, Jaipur Bench, Jaipur (for short " the Tribunal "), may be directed to submit a statement of the case and refer the following question of law arising out of the order of the Tribunal dated June 30, 1978, to this court for its opinion :

" Whether, on the facts and in the circumstances of the case, the ITAT was justified to hold that the sum of Rs. 18,501 pertaining to installation of poles and additional power lines by the R.S.E.B. was admissible as deduction in the computation of the assessee's total income for the assessment year 1974-75 ? "

2. The assessee is a registered partnership firm engaged in the manufacture of guwar gum and pulses used as cattle feed. In the accounting year relevant to the assessment year 1974-75, the assessee incurred an expenditure of Rs. 18,501 in the installation of poles and additional power lines. The assessee was having a 40 H.P. electric connection. On its request, the Rajasthan State Electricity Board sanctioned a load of 290 H.P. to the assessee, in order to cope with the heavy lo