- (1.) The Income-tax Appellate Tribunal, Allahabad, has referred the following two questions of law under Section 256(1) of the Income-tax Act, 1961, hereinafter referred to as "the Act", for the opinion of this Court : Whether, on the facts and circumstances of the case, the Tribunal was correct in law in confirming the order of the Commissioner of Income-tax (Appeals) directing the Assessing Officer to allow deduction under Section 80HHC of the Income-tax Act, subject to various conditions being duly complied with ?
(2.) The assessment year involved is 1986-87.
(3.) The brief facts of the case are as follows :;