TMI Blog1982 (8) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... firm (hereinafter " the assessee "), has filed this application under s. 256(2) of the I.T. Act, 1961 (hereinafter " the Act "). The assessee carries on business in food grains and oil mills and maintains two sets of account books, one for the head office at Sidhauli and the other for branch at Varanasi. For the assessment year 1975-76, the accounting period ending Diwali, 1974, the ITO rejected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainment expenses and should have been allowed in full.. The AAC, following the decisions of this court in Brij Raman Dass Sons v. CIT [1976] 104 ITR 541 and in CIT v. Manoo Ram Ram Karan Dass [1979] 116 ITR 606, held that these expenses were in the nature of entertainment expenses and the same had to be disallowed. The Appellate Tribunal confirmed the disallowance for the reason that the detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atable question of law when we find that the finding in regard to the rejection of accounts is based on a consideration of the material on record. Questions Nos. 9 to 12 relate to disallowance of the messing expenses claimed at Rs. 7,439. In this behalf the following question of law does arise : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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