1977 (1) TMI 8

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ibunal in each of these two petitions for reference of the following question: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the expenses incurred by the assessee towards pooja and bakshish should be allowed as business expenses or welfare expenses of the staff ? " The facts are in a short compass. The assessment years under cons .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... usion of the Tribunal that is now sought to be questioned. Having regard to the finding of the Tribunal that these expenses have been incurred only in respect of the workers, it is clear that the expenses have been rightly held to be ones incurred for the welfare of the workers. The conclusion of the Tribunal is based on the particular facts and, therefore, no question of law arises out of the o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X