1977 (1) TMI 8

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....amil Nadu-III, Madras, has applied for a direction to the Tribunal in each of these two petitions for reference of the following question: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the expenses incurred by the assessee towards pooja and bakshish should be allowed as business expenses or welfare expenses of the staff ? " The....