1. ' Special .
2. ' After hearing the counsel for the parties, in our opinion a question of law does arise, especially in view of the fact that the Madras High Court in CIT v. Balaji Enterprises (1999) 236 ITR 589 in case of the respondent relating to a similar claim for deduction had allowed the application under section '256(2) of the Income Tax Act, 1961.
3. ' We, therefore, allow this appeal, set aside the judgment of the High Court and direct the Tribunal to state the case and refer the following question of law to the High Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing the Assessing Officer to allow deduction of service charges amounting to Rs,1,82,03,470 or any part thereof?"