1992 (11) TMI 41

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..... Income-tax Appellate Tribunal has stated the case and referred the following two questions of law under section 256(1) of the Income-tax Act, 1961 : " 1. Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal is correct in law in confirming the deletion of Rs. 11,504 out of the sales promotion expenses treated by the Income-tax Officer as entertainment expenditure ? .....

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..... eal to the Commissioner of Income-tax (Appeals), the disallowances were fully deleted on the basis of the order of the Tribunal in the assessee's own case for the assessment year 1974-75. The Department filed an appeal before the Income-tax Appellate Tribunal challenging the order of the Commissioner of Income-tax (Appeals). The Tribunal merely followed its order for the earlier assessment year an .....

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..... re which had been incurred by the assessee for providing food or beverages to its employees. In our opinion, the contention of learned counsel for the Department is well-founded. Even though, for the assessment years prior to 1976-77, there has been a difference of opinion amongst the High Courts as to whether such expenditure is to be treated as entertainment expenses or not, at least with effe .....

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