T. Kochu Thommen, J.:— The following question has been, at the instance of the Revenue, referred to us by the Income-tax Appellate Tribunal, Cochin Bench:
“Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the commission payments to Indian agents on foreign sales was eligible for weighted deduction under section 35B(1)(b)?”
2. In the light of our decision in I.T.R Nos. 7 and 8 of 1982 (CIT v. C. Tharian and Sons, [1987] 166 ITR 607 (Ker), we answer the question in the negative, that is, in favour of the Revenue and against the assessee.
3. We direct the parties to bear their respective costs in these tax referred cases.
4. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin. Bench.