IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No.170 of 1995 Date of decision: 16.09.2008 The Commissioner of Income-tax, Haryana, Rohtak. -----Applicant Vs. M/s Porrits & Spencer (Asia) Ltd., Faridabad. -----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE RAKESH KUMAR GARG Present: Mr. Yogesh Putney, Sr. Standing Counsel for the revenue. Mr. A.C. Jain, Advocate for assessee. ----- ORDER: Following questions of law have been referred for opinion of this Court by the Income Tax Appellate Tribunal, (Delhi Bench ‘D’), arising out of I.T.A. No.5353 and 5326(Del) /1989 in respect of assessment year 1982-83:- “1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in upholding the order of the Ld. CIT(A) who reduced the addition of Rs.59,892/- to Rs.2,850 made on account of disallowance u/s 80 VV of the Act”? 2. “Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in confirming the order of the Ld. CIT(A) who reduced the addition of I.T.R. No.170 of 1995 Rs.17,447/- to Rs.432/- made on account of disallowance of telephone expenses and deleting the balance addition of Rs.432/- @ 25% sustained by the CIT(A)”? 3. “Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in confirming the order of Ld. CIT(A) who directed the A.O. to exclude the HRA amounting to Rs.23,345/- paid in cash to employees while working out the addition made under section 40A(5) of the Act?” 4. “Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the order of the Ld. CIT(A) who deleted the addition of Rs.1,34,713/- made as disallowance on account of commission payable to the employees?” The questions referred are covered by our order passed today in I.T.R. Nos.80 to 82 of 1982 (M /s Porrits & Spencer (Asia) Ltd., New Delhi v. The Commissioner of Income-tax, Haryana). This reference is accordingly, decided in same terms. ( ADARSH KUMAR GOEL ) JUDGE September 16, 2008 ( RAKESH KUMAR GARG ) ashwani JUDGE 2