2002 (7) TMI 25

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..... the following questions for our opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that a sum of Rs. 8,000 out of the mess expenses incurred by the applicant for the purposes of the business were not allowable? Whether, on the facts and in the circumstances of the case, the Tribunal had any material or any evidence in holding that the .....

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..... issions and on a perusal of the orders of the authorities in our view the expenditure, so incurred by the assessee, were for the purpose of business or not and whether that expenditure is genuine or not, is basically a question of fact. A perusal of the order of the Tribunal shows that the finding of fact is not perverse, therefore, no interference is called for. In the result, we answer all thes .....

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