( 1 ) IN this reference under section 66 (1) of the Indian Income-tax Act, 1922 (hereinafter REFERRED TO to as the act ) the following two questions of law have been REFERRED TO to this court by the Income-tax Appellate Tribunal (Delhi Bench a New Delhi) :

(1) Whether on the facts and in the circumstances of the case, the expenditure of Rs. 5,282. 00 incurred by the assessee in connection with his foreign tour was a revenue expenditure entitled to deduction in computing his professional income ? (2) Whether, on the facts and in the circumstances of the case. the Tribunal was right in holding that the sum of Rs. 3. 000. 00 received by the assessee was receipt of a casual and non-recourring nature exempt from tax u/s. 4 (3) (vii) of the Indian Income-tax Act 1922?the respondent, who will herein-after be REFERRED TO to as asscssee is a medical practitioner and is a specalist in the treatment of skin diseases. The assessment year is 1958-59, the relevant previous year being the financial year, ending on 31st March, 1958.

( 2 ) DURING the previous year, the assessee went from New Delhi to. Stockholm to attend the International Congress of Dermatology as an officia