Later on the Tribunal referred under section 66(1) the following question of law arising out of the orders of assessment for the assessment years 1958 59, 1959 60 and 1960 61 in respect of the annuity paid to Mr. A. E. Joseph: "Whether in computing the assessee 's business income of the accounting years 1957, 1958 and 1959, relevant for the assessment years 1958 59, 1959 60 and 1960 61, the sum of Rs. 16,885/ is an admissible deduction under section 10(2)(xv) of the Act? 886 It is not necessary to refer to the other matters involved in the orders of assessment of the years 1958 59, 1959 60 and 1960 61 and to the various stages of the cases until they reached the High Court.