BHAGABATI PRASAD BANERJEE, J. - (1.) THE Tribunal has referred the following questions of law to this Court under s. 256(1) of the IT Act, 1961 : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that expenditure under the head Tea, Tiffin, food, salary to guest house staff and depreciation on guest house was allowable as revenue expenditure ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that contribution to Molasses Storage Reserve Fund Account was an allowable revenue expenditure ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee was entitled to relief under s. 80G of the IT Act on the donation made to Vishwa Mangal Trust ? 4. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee was entitled to extra shift depreciation on Transformer, pumping set and tubewells ?' The assessment year involved is 1977 -78 for which the relevant period of accounting is the year ended on 30th June, 1976.
(2.) THE first question is now concluded by a decision of this Court in the case of CIT vs. Bharat Sugar Mills Ltd. in IT Ref. No. 164 of 1985 wherein the judgment was delivered by this Court on 23rd April, 1990. Following the said decision, this question of law is answered in the affirmative and in favour of the assessee. The second question is also concluded by a decision of this Court in the case of CIT vs. New India Sugar Mills Ltd. in assessees own case for the earlier year in IT Ref. No. 166 of 1985 wherein judgment was delivered by this Court on 12th April, 1990. Following the said decision, this question of law is also answered in the affirmative and in favour of the assessee.
(3.) THE Third question is also concluded by a decision of this Court in the case of CIT vs . Upper Ganges Sugar Mills Ltd. : [1985]154ITR308(Cal) . Following the said decision, this question of law is answered in the negative and in favour of the Revenue.;