2002 (8) TMI 61

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....of the Revenue, the Income-tax Appellate Tribunal, Delhi Bench "E", has referred under section 256(l) of the Income-tax Act, 1961 (for short "the Act"), the following questions for our opinion: "1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in allowing the rasoi expenses amounting to Rs. 4,000 in branch at Gondia claimed by the assessee as an admi....