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SATISH CHANDRA, K. C. AGRAWAL
Commissioner Of Income-Tax – Appellant
Versus
Bagraj And Company – Respondent
Satish Chandra, C.J.
1. THE assessee claimed deduction of Rs. 2,261 as expenses incurred under the head "fooding expenses". The assessee is to provide food to its customers. The aforesaid amount of Rs. 2,261 was incurred in the assessment year 1973-74. The ITO held that these expenses were in the nature of entertainment expenses and were not maintainable. On appeal, however, this disallowance was limited to Rs. 500. The Tribunal agreed with the view of the AAC. At the instance of the CIT, the Tribunal has referred the following question of law for our opinion :
"Whether, on the facts and in the circumstances of the case, the claim of the assessee for deduction of Rs. 2,261 being expenses incurred under the head 'fooding expenses' was a permissible deduction from the income of the assessment year 1973-74?"
2. IN Income Tax Reference No. 192 of 1976 (CIT v. Manoo Ram Ram Karan Dass) decided on 2nd May, 1978 [since reported in [1979] 116 ITR 606 (All)] this court held that such fooding expenses for customers were not permissible deductions.
The AAC found that two of the employees of the assessee were paid salary at Rs. 100 and Rs. 150 each per month. They were from Rajasthan a
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