1981 (8) TMI 106

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..... be raised by him in these applications is identical. 2. The question of law raised by the CIT arises out of the consolidated order of the Tribunal dt. 12th May, 1981, in ITA Nos. 1167 to 1169 (JP) of 1980 for the asst. yrs. 1976-77 to 1978-79. The question as framed for the asst. yr. 1976-77 reads as under: " Whether the facts and in the circumstances of the case the Tribunal was justified .....

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..... ld that expenses of this nature could not be regarded as entertainment expenses. The same view has been taken in the order of the Tribunal dt. 12th May, 1981 referred to above. 4. The Department filed a special leave petition before the Supreme Court against the order of the Tribunal in the case of M/s. Allied Publishers Private Limited vide its order dt. 13th Oct., 1979, in S.L.P. (Civil) 3781 .....

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