JUDGMENT
1. The Revenue has asked for directing the Tribunal to state the following third question :
“Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that provisions of Section 43B of the Income-tax Act, 1961, are not applicable although the payment has been made after the close of the accounting year ?”
2. The Tribunal has referred the two questions but not the third question. On a reading of the orders of the Tribunal, we are of the opinion that the third question is but an aspect of the same issue involved in the question referred, namely, the applicability of Section 43B of the Income-tax Act. It is but appropriate for the sake of completeness that the third question is also to be referred. The income-tax appeal is accordingly allowed.
3. No costs.