1986 (2) TMI 10

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..... al, the following question has been referred for the opinion of this court: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the messing expenses claimed by the assessee in supplying meals to the trade constituents are not in the nature of 'entertainment' within the meaning of section 37(2B) of the Income-tax Act and are allowable as a d .....

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..... deleted the addition made by the Income-tax Officer. The Tribunal affirmed the finding of the Appellate Assistant Commissioner and thereupon this reference was made at the instance of the Revenue. We find that this case is fully covered by the decision of this court in Devichand Bastimal v. CIT [1985] 156 ITR 166. In that case also, the assessee was carrying on business of adat and sale of agri .....

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