1981 (2) TMI 75 - ALLAHABAD HIGH COURT

Extract:
.......erefore, do not find that the Tribunal committed any error in holding that the aforesaid sums were allowable as expenses for each of the two years in question. We, therefore, answer the question referred to us in the affirmative, in favour of the assessee and against the department. The assessee will be entitled to costs which we assess at Rs. 200.