1980 (12) TMI 8

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ether, on the facts and in the circumstances of the case, the claim of assessee for a deduction of Rs. 11,861, being expenses incurred under the heading 'Food Expenses' was a permissible deduction from the income of the assessment year 1973-74 ? " The relevant facts are that in the assessment year 1973-74, the assessee had employed 53 employees in all, out of which 15 were from outside Sitapur. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dicate that the expenditure was not actually incurred. The very fact that a sum of Rs. 1,000 was allowed by the AAC indicates that the case of the assessee that food was supplied to workmen was not disbelieved. If 15 workmen were supplied food for a year, the expenditure of Rs. 12,861 was not improbable. Indeed, in the succeeding year, the ITO allowed a sum of Rs. 16,192.89 under this head. Thus, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X