ORDER
We heard Shri Ashok Kumar, learned counsel for appellant learned counsel appearing for the respondent.
2. This is an ITR under section 256(1) of the Income Tax Act in which the following two questions have been referred to us for our opinion
“Whether on facts and in the circumstances of the case, was the Tribunal legally justified in holding that the expenditure on the construction of a temple represented one for the welfare of the assessee’s employees and, as such, allowable as deduction ?”
3. The question referred to us is covered by the decision of the Delhi High Court in Delhi Cloth & General Mills Co. Ltd. v. CIT (1992) 198 ITR 500. We have gone through the decision and we agree with the reasons given in the aforesaid decision.
4. The question referred to us, therefore, is answered in affirmative, i.e., in favour of the department and against the assessee.