1980 (12) TMI 8

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....ollowing question of law has been referred to this court by the Tribunal: " Whether, 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 asse....

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....ntitled. There is no categorical finding either of the AAC or of the Tribunal to indicate 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 ....