B.N.KIRPAL, J. - (1.) THE petitioner seeks reference of the following question of law to this Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessee -company was entitled to deduction under S. 35(1) r/w S. 35(2) even though the plant and machinery had been used by the assessee -company for production of TVs -
(2.) A short question involved is whether the plant and machinery was bought and used by the respondent -assessee for research and development or not. The finding of fact by the CIT (Appeals) and which has been accepted by the Tribunal is that the machinery involved was in fact purchased for research and development and was also used as such. This is a pure finding of fact And no question of law arises. Dismissed.;