- (1.) AT the instance of the assessee, the Income -tax Appellate Tribunal, (Allahabad Bench), referred the following questions relating to the assessment year 1986 -87 for the opinion of this court : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in rejecting the claim of the assessee for exemption under Section 10(26B) of the Income -tax Act, 1961 ?
(2.) WHETHER , on the facts and in the circumstances of the case, the Tribunal was correct in coming to the decision that the assessee was not entitled to exemption under Section 10(20A) of the Income -tax Act, 1961 ? Whether, on the facts and in the circumstances of the case, the Tribunal was justified in rejecting the claim of the assessee for relief under Section 80J of the Income -tax Act, 1961 ?
(3.) WHETHER , on the facts and in the circumstances of the case, the Tribunal was justified in disallowing the expenditure of Rs. 15,872 ?;