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TMI Blog1986 (11) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... le mill at Kishangarh, District Ajmer. For the assessment year 1972-73, it claimed,inter alia, the following expenses : Rs. 1. Entertainment expenses incurred in providing tea, cold drinks, etc. ... 4,826 2. Expenses on guest house maintenance ... 9,403 -------------- 14,229 -------------- The Income-tax Officer disallowed the said expenses. On appeal, the Appellate Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and are allowable in computing the total income of the company ? 2. Whether the words 'maintenance of guest house' as given in Explanation (ii) to sub-section (4) of section 37 include the expenses incurred on running of mess for customers or they include only rent, electricity, water, for its maintenance ?" Shri Ranka, learned counsel for the assessee, has placed reliance on Metharam Lekhumal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal income of the company. As regards question No. 2, it may be mentioned that this question was suggested by the assessee in his application before the Tribunal and the Tribunal thought it proper to refer this question as well. But since the application under section 256(1) of the Act was preferred by the Department for referring question No. 1, the Tribunal was not competent to refer question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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