- (1.) ON an application under S. 256(1) of the IT Act, 1961, the Tribunal has referred the following questions for the opinion of this Court. "1. Common question in RA Nos. 420, 421 and 422/Jp/1981 : "Whether on the facts and in the circumstances of the case and the material on record, the assessee is entitled to the deduction of Rs. 1,71,307 (asst. yrs. 1974-75), Rs. 33,943 (asst. yr. 1976-77) on account of death-cum-retirement gratuity under S. 37 or any other provision of the IT Act, 1961?
(2.) COMMON question in RA Nos. 420 and 421/Jp/1981 : "Whether on the facts and in the circumstances of the case and the material on record, the assessee is entitled to the deduction of the amounts of Rs. 45,936 (asst. yr. 1974-75) and Rs. 5,208 (asst. yr. 1975-76) received from the Salt Department, Govt. of India, as contribution and liability for the amount of pension payable to the retiring persons who were absorbed by the assessee-company as per their service conditions with the Salt Department, Government of India ?" Common question In RA Nos. 421/Jp.1981 : "Whether, on the facts and in the circumstances of the case, the said contribution of Rs. 45,936 (asst. yr. 1974-75) and Rs. 5,208 (asst. yr. 1975-76) received by the assessee-company from the Salt Department, Government of India, was hit by the provisions of S. 40A(7) of the Act ?"
(3.) COMMON question to RA Nos. 420, 421 and 422/Jp/1981 : "Whether, on the facts and in the circumstances of the case, the assessee is entitled to the deduction as revenue expenditure on pension and interest on pension fund amounting to Rs. 40,283 (asst. yr. 1974-75), Rs. 42,798 (for asst. yr. 1975-76) and Rs. 68,496 (asst. yr. 1976-77) under the IT Act, 1961 ?" ;