Ajit K. Sengupta, J. - (1.) Pursuant to the direction of the High Court under Section 256(2) of the Income-tax Act, 1961, the Tribunal has referred the following questions for the assessment year 1980-81 : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that technical know-how fees of Rs. 33,33,333 paid to S.R.G. Kugeller Works Schemid Roost, A.G. Switzerland was revenue expenditure ?
(2.) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the ex gratia payment of Rs. 13,99,650 to the workers and employees in excess of the statutory limit of 20 per cent. of salary in terms of the Payment of Bonus Act, 1965, was allowable as deduction ?
(3.) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 2,01,000 being contribution made by the assessee to the National Engineering Industries Centre and National Engineering Industries Officers and Executive Welfare Scheme was allowable under Section 37 of the Income-tax Act, 1961 ?;