Visheshwar Nath Khare, J. - (1.) This reference under Section 256(1) of the Income-tax Act is at the instance of the Revenue. The Tribunal has referred the following questions of law for the opinion of this court : " 1. Whether, on the facts and the circumstances of the case, the Tribunal was justified in upholding the deletion of the addition of Rs. 1,56,195 being provision for purchase tax liability"
(2.) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the deletion of Rs. 15,444 on purchase tax liability and Rs. 47,624 as provision for sales tax ?
(3.) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the deletion of Rs. 1,08,281 representing unpaid wages and bonus for the accounting year 1974-75 written back to the profit and loss account for the relevant assessment year ?;