1980 (12) TMI 20

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....r s. 256(1) of the I.T. Act, 1961, hereinafter referred to as " the Act ", the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: " Whether the Tribunal was justified in holding that the expenditure incurred by the assessee for providing messing to its trade constituents did not amount to expenditure in the nature of entertainm....

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....AAC, the revenue preferred an appeal before the Tribunal. The Tribunal upheld the finding of the AAC and dismissed the appeal. Aggrieved by the order passed by the Tribunal, the revenue submitted an application for making a reference And it is at the instance of the revenue that the aforesaid question of law has been referred to this court for its opinion. Recently, a Division Bench of this cou....