Ajit K. Sengupta, J. - (1.) In this reference under Section 256(2) of the Income-tax Act, 1961, at the instance of the Revenue, the Tribunal has referred the following questions of law for the opinion of this court for the assessment year 1984-85 : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in deleting the disallowance of Rs. 25,000 out of the sum spent on foreign tour of Mrs. M.H. Shah."
(2.) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in observing that the assessee was entitled to relief under Section 35B of the Income-tax Act, 1961, on Rs. 25,000 being the sum spent on the foreign tour of Mrs. M.H. Shah.
(3.) Whether, on the facts and in the circumstances of the case and on a proper interpretation of Section 80HHC(1)(b) of the Income-tax Act, 1961, the Appellate Tribunal was correct in law in considering the item of export of goods or merchandise, viz., coffee export, which was not exported by the assessee in the preceding accounting year, for the purpose of eligibility of relief under Section 80HHC(1)(b) of the Act.;