- (1.) HAVING heard, learned counsel for the parties, we are of the opinion that the following question is a question of law arising out of the appellate order of the Tribunal : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct both on facts and in law in holding that the sterling apartment and Pushpakunj flat at Bombay were not of the nature of guest house within the meaning of Section 37(4) of the Income-tax Act, 1961, and the expenditure in respect of them should be allowed as deduction ?"
(2.) THE application is accordingly allowed and the Income-tax Appellate Tribunal, Delhi Bench, New Delhi, is directed to draw up a statement of the case and refer the aforesaid question of law to this court for its opinion. THEre shall be no order as to costs.;