1. The question referred to us for decision under S.256(1) of the Income-tax Act, 1961 by the Income-tax Appellate Tribunal, Cochin Bench is

"Whethere, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that a sum of Rs. 300/- being the room rent paid at Ernakulam is not an allowable deduction under S.16 (v) of the Income-tax Act, 1961?"

2. Now the relevant facts of the case. The assessee who is an Income-tax Officer was posted at Ernakulam. In the return of income filed by him he claimed a deduction of Rs. 300/- by way of expenses under S.16(v) of the Income-tax Act, 1961 (hereinafter referred to as the Act). This was the amount of room rent paid by him in Ernakulam for his stay. According to him this expenditure was met wholly and exclusively in the performance of his duties and since by the conditions of his service he was forced to stay at Ernakulam the rent payable was wholly, necessarily and exclusively for such performance. This claim was disallowed by the Income-tax Officer and this was confirmed by the Appellate Assistant Commissioner. In the further appeal to the Appellate Tribunal the same decision was reached. The matte