Ajit K.Sengupta, J. - (1.) In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment years 1981-82 and 1982-83, the following questions have been referred to this court : "1. Whether the findings of the Tribunal that (a) the salaries paid to the directors were excessive considering their qualifications and services rendered by them, and (b) the salaries paid to them were excessive having regard to the business needs of the company are supported by any evidence ?
(2.) Whether the judgment of the Tribunal is vitiated by reason of its findings that the profits of the business in the assessment year 1981-82 was less than in the assessment year 1979-80, which finding is perverse being contrary to evidence ?
(3.) Whether the determination of the remuneration of the directors by the Tribunal was in accordance with law ?;