JUDGMENT
Kirpal, J.
1. The petitioner seeks reference of the following question of law to this court :
“Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessed-company was entitled to deduction under section 35(1) read with section 35(2) even though the plant and machinery had been used by the assessed-company for production of TVs ?”
2. A short question involved is whether the plant and machinery was bought and used by the respondent-assessed for research and development or not. The finding of fact by the Commissioner of Income-tax (Appeals) and which has been accepted by the Tribunal is that the machinery involved was in fact purchased for research and development and was also used as such. This is a pure finding of fact and no question of law arises.
3. Dismissed.