1. The following questions are referred for the opinion of this Court:

1. Whether, on the facts and circumstances of the case the Tribunal was right in holding that the garden building and the furniture thereon were modes of advertisement to the assessee-company and the assessee was entitled to depreciation thereon?

2. Whether the learned Tribunal was right in law in holding the expenditure incurred on maintenance of gardens and depreciation on garden building, furniture and other accessories as deductible expenditure under Section 37 nw Sections 28 and 32 of IT Act, 1961 ?“

2. The relevant assessment year is 1971-72. The assessee has declared income of Rs. 25,05,550. During the course of assessment, the AO has noticed that assessee has claimed expenses on account of garden maintenance at Delhi, Jaipur and Sawaimadhopur. After considering the submissions, the AO was of the view that the expenses are not wholly and exclusively for the purpose of business so far the garden maintenance at Sawaimadhopur and Jaipur is concerned and the expenses incurred on garden maintenance at Delhi, that has nothing to do with the business of the assessee. The relevant observations of the AO