P.B. MUKHARJI, J.

1. This is an IT reference under s. 66(1) of the IT Act. The two questions asked in this reference are as follows :

"(1) Whether, on the facts and in the circumstances of the case, the sum of Rs. 4,680-13-0 and Rs. 6,017 could be claimed as a revenue expenditure in the year of account ? (2) Whether, on the facts and in the circumstances of the case the sum of Rs. 10,430 paid by the assessee company, as its contribution to the employees' provident fund, is allowable as a deduction in the asst. yr. 1951-52 ?"

2. Mr. S. Mitra, learned counsel for the assessee, has not pressed the second question as he says that he has got relief in the subsequent year for the sum of money mentioned in the second question. Mr. Mitra also has not pressed for deduction of the sum of Rs. 6,017 mentioned in the first question. Therefore, this Court is not called upon to answer the second question and the second part of the first question. The result is that the only question for answer by this Court is :

"Whether on the facts and in the circumstances of the case, the sum of Rs. 4,680-13-0 could be claimed as a revenue expenditure in the year of account ?"

The question raised is sho