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"Clause (c) of Sub-section (2) of Section 35D starts with the words 'where the assessee is a company, also 'expenditure', which if read with Sub-clause (iv) "in connection with the issue for public subscription of shares in or debentures of the company, being underwriting commission, brokerage and charges for drafting, typing, printing and advertisement of the prospectus' would indicate that the word 'being' used here is 'illustrative and not restrictive'. On the contrary, if after the words, 'also expenditure', Sub-clause (iv) would have started with the words 'being underwriting commission, brokerage and charges for drafting, typing, printing and advertisement of the prospectus, in connection with the issue, for public subscription, of shares in or debentures of the company', the submission of learned counsel for the Revenue would have some force because this word 'being' as it stands today in the section cannot be read backwards, but has to be read as a whole. Therefore, we are of the opinion that the word 'being' has been used here by way of illustration and is not restricted only to the words 'underwriting commission, brokerage and charges for drafting, typing, printing and advertisement of the prospectus'. Thus, question Nos. (1) and (2) have to be answered in favour of the assessee and against the Department."