IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX REFERENCE NO. 158 OF 1994. TAX REFERENCE NO. 158 OF 1994. TAX REFERENCE NO. 158 OF 1994. The Commissioner of Income-tax, Bombay City-IV, Bombay. ... Applicant. V/s. M/s Ambika Engg. P.Ltd.. .. Respondent. Shri Ashok Kotangale,Senior Counsel for the applicant. Shri D.A. Dubey i/b S. Bhattacharya for the respondents. CORAM CORAM CORAM : V.C.DAGA AND A.S.AGUIAR, JJ. : V.C.DAGA AND A.S.AGUIAR, JJ. : V.C.DAGA AND A.S.AGUIAR, JJ. DATED DATED DATED : 18th July 2005. : 18th July 2005. : 18th July 2005. P.C. P.C. P.C. : : : ---- ---- ---- . By this reference under section 256 of the Income-tax Act, 1961, the Income Tax Appellate Tribunal has referred the following questions of law for the opinion of this Court: 1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in upholding the Commissioner of Income-tax(A) order in holding that the commission on sales amounting to Rs.3,00,000/- paid to M/s Grand Foundry was not includible for disallowance u/s 37 (3A) as sales promotion expenditure?" . For the reasons recorded by us in our judgment dated 1st July 2005 passed in Income Tax Reference No.397 of 1988 (C.I.T. vs. M/s Pithwa C.I.T. vs. M/s Pithwa C.I.T. vs. M/s Pithwa Engg.Works Engg.Works Engg.Works), wherein we have relied upon decision of this Court in the case of C.I.T. vs. Camco Colour C.I.T. vs. Camco Colour C.I.T. vs. Camco Colour Co. Co. Co. (2002) 254 ITR 565, we do not think it necessary to answer the reference made to this Court for the Assessment Year 1984-85 , having negligible tax effect. Accordingly, reference stands returned unanswered with no order as to costs. (A.S.AGUIAR, (A.S.AGUIAR, (A.S.AGUIAR, J.) J.) J.) (V.C.DAGA, (V.C.DAGA, (V.C.DAGA, J.) J.) J.)