Hegde, J.—This is a reference under section 66(1) of the Indian Income Tax Act, 1922, to be hereinafter referred to as the "Act". The question of law referred to by the Income Tax Appellate Tribunal, Madras Bench, to this court for its opinion is : "Whether on the facts and in the circumstances of the case the sum of Rs. 10,483.00 is an allowable expenditure under section 10 (2) (xv) of the Indian Income Tax Act, 1922.

[The learned judge set out the statement of case which ran as follows :]

2. The assessee is an astrologer by profession. He carries on business in the printing and publishing of books on astrology. He also runs an astrological magazine. In March, 1959, he was elected as the Second Vice President of the International Congress of Astro scientists. A session of the Congress was held in New York between 2nd and 10th October, 1959. The conference director wrote to the assessee :

"Your attendance at New York this coming October 2nd to 10th - at the World Congress of Astro scientists - is very important first as our executive 2nd Vice President and further as top ranking representative of India as a Nation with strong interest in co-operative understanding among the