The issue in this appeal by certificates relates to two items of
expenditure incurred by the assesse during the assessment year 1956-57, for which the relevant accounting year was the year ending on 30th September, 1955. The assesse claimed to deduct these two amounts of Rs. 22,332 and 50,000 as deductible expenditure under section 10(2)(xv) of the Indian income tax Act, 1922.