- (1.) HAVING heard counsel for both the parties, we direct the Tribunal to state the following question under Section 256(2) of the Income-tax Act, 1961. "Whether, on the facts and circumstances of the case, the disallowance of Rs. 50,000 paid to M/s. J. P. Mukherjee and Associates, Sugar Technologists and reputed consultants was justified by holding that it was of a capital nature and not a revenue expenditure ?"
(2.) SO far as question No, 1 is concerned, we do not think that there is any question of law that can be said to have arisen. The Tribunal has merely remanded the matter back to the first, appellate authority for a fresh decision. The income-tax application is allowed in part.;