Ajit K. Sengupta, J. - (1.) The two references, one at the instance of the Revenue and the other at the instance of the assessee, are consolidated.
(2.) In the reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, the following questions of law have been referred by the Tribunal for the opinion of this court : Assessment year 1975-76 : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is entitled to weighted deduction under Section 35B of the Act in respect of commission of Rs. 7,21,133 paid by the assessee to P. E. C. and S. T. C. ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled to deduction under Section 80G in respect of deduction of Rs. 2,500 paid to Viswamangal Trust"
(3.) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled to weighted deduction under Section 35B of the Act in respect of Rs. 8,390 being audit fee and Rs. 1,16,127 being sales commission incurred at Malaysia for the maintenance of the foreign branch ?;