RAMANUJAM J.

The following questions have been referred to this court by the Income-tax Appellate Tribunal at the instance of the Revenue :

"(1) Whether, on the facts and in the circumstances of the case, the sum of Rs. 5, 12, 306 being 25% of the technical service charges paid to Mansfield Tyre and Rubber Company was liable to be disallowed as capital expenditure ?

(2) Whether, on the facts and in the circumstances of the case, the assessee was entitled to relief under section 80J in respect of its Kottayam unit ?

(3) Whether, on facts and in the circumstances of the case, the assessee was entitled to a deduction of incremental liability of the provision for gratuity ?

(4) Whether, on the facts and in the circumstances of the case, the royalty relatable to export sales was entitled to weighted deduction under section 35B ?

So far as the first question is concerned, we find that in the assessee's own case for an earlier assessment year, a similar question was referred to this court in T.C. Nos. 774 and 775 of 1976 CIT v. Madras Rubber Factory Ltd. and this court after a detailed consideration answered the question against the Revenue by its judgment dated September 17, 1982.