1985 (4) TMI 331

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....ench, Jaipur has referred the following question of law which is said to arise out of its order dated 28-3-1977 passed in Income-tax Appeal No. 278 (Jp.) 1976-77 relating to the assessment year 1974-75: "Whether, on the facts and in circumstances of the case, the Tribunal is right in holding that the fooding and tea expenses of Rs. 7,269 Incurred by the firm In providing tea, etc., to Its adati....

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....(supra) and did not follow CIT v. Patel Bros. & Co. Ltd. [1977] 106 ITR 424 (Guj.) and Brij Raman Dass & Sons v. CIT [1976] 104 ITR 541 (All.). 3. In Devichand Bastimal v. CIT [DB IT Reference No. 9 of 1977] and Bhanwar Lal v. CIT [DB IT Reference No. 42 of 1977, dated 24-4-1985] we have held that the expenses incurred on food, tea, etc., to the outside constituent customers viz., messing expen....