9911796707
TMI Blog1986 (9) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income-tax Act, 1961, the Tribunal has stated the case and referred to this court for its decision, the following question of law, namely : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the messing expenses incurred for supply of bare meal to the customers and constituents is entertainment expenditure and is not allowable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled an application in this court under section 256(2) of the Act in which a direction was given, resulting in the aforesaid question being referred to this court for its decision. In respect of the same assessee and on the same facts, a prior reference relating to some other assessment years was decided in the assessee's favour, holding that the whole of this expenditure has to be allowed as ded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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