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Judgment
The Court
The petitioner seeks reference of the following three questions to this Court :
(a) Whether the finding of the Tribunal that there was no evidence at all to show that Shri Anil Kumar was employed to look after the purchases of the assessed in Bombay, is wholly unjustifiable in law as the said finding has been arrived at in disregard of relevant material available on record ?
(b) Whether the aforesaid finding of the Tribunal is unsustainable in law as the same is based on suspicion, conjecture and surmise and has been arrived at disregarding documentary evidence that Shri Anil Kumar Kapur had visited the principals of the assessed in Bombay and held business discussions ?
(c) In view of the above and even otherwise whether the Tribunal was correct in law holding that commission of Rs. 55,000 paid to Shri Anil Kumar had rightly been disallowed as non-business expenditure ?
In our opinion, the aforesaid questions are not questions of law. The Tribunal has considered the entire evidence on record and has upheld the disallowance of the money paid to Mr. Anil Kapur.
The conclusions of the Tribunal are one of fact and no question of law arises.
The petition is dismissed.