1980 (12) TMI 8 - HC - Income Tax

Summary

The High Court of Allahabad ruled in favor of the assessee, allowing a deduction of Rs. 11,861 for food expenses incurred for employees in the assessment year 1973-74. The Tribunal affirmed the decision of the AAC to partially allow the claim. The court found that the expenditure on food was part of the wages and likely incurred, as indicated by the allowance in the succeeding year. The disallowance lacked legal basis, and the assessee was awarded costs of Rs. 200.