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SATISH CHANDRA, R. M. SAHAI
Commissioner Of Income-Tax – Appellant
Versus
Manoo Ram Ram Karan Dass – Respondent
Satish Chandra, C.J.
1. FOR the assessment year 1972-73 the assessee, who is a commission agent, claimed deduction of Rs. 13,865 on account of dharmada, gaushala and pathshala expenses. He also claimed deduction of Rs. 5,297 on account of messing expenses for his constituents. The ITO disallowed the first claim in toto but allowed the claim in respect of messing expenses to the extent of half. On appeal, the Tribunal, relying upon the Full Beach decision of this court in Thakur Das Shyam Sunder v. Addl. CIT [1974] 93 ITR 27 (All), upheld the assessee's claim in respect of dharmada, etc. In regard to the claim for messing expenses for the constituents it held, it does not involve any element of entertainment. These expenses are necessitated by the nature of the trade carried on by the assessee. The constituents, who came from outlying agencies, have to stay on for lunch or dinner and for that purpose the assessee provided them with meals. It accordingly allowed the claim of the assessee in full.
2. AT the instance of the CIT the Tribunal has referred the following questions for or opinion :
"1. Whether, on the facts and in the circumstances of the case, the Tribunal was just
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