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Harak Chand Flour Mills vs Commissioner Of Income-Tax on 22 December, 1980

Allahabad High Court
Harak Chand Flour Mills vs Commissioner Of Income-Tax on 22 December, 1980
Equivalent citations: (1981) 21 CTR All 82, 1983 139 ITR 823 All, 1981 6 TAXMAN 232 All
Author: K Goyal
Bench: K Varma, K Goyal


JUDGMENT

K.N. Goyal, J.

1. The following question of law has been referred to this court by the Tribunal:

“Whether, on the facts and in the circumstances of the case, the claim of assessee for a deduction of Rs. 11,861, being expenses incurred under the heading ‘Food Expenses’, was a permissible deduction from the income of the assessment year 1973-74 ? ”

2. The relevant facts are that in the assessment year 1973-74, the asses-see had employed 53 employees in all, out of which 15 were from outside Sitapur. These 15 employees resided within the premises. It was said, on behalf of the assessee, that there were no adequate facilities available for them to procure their own food. It had, therefore, been agreed with them that food would be supplied to them by the assessee-employer. Accordingly, a sum of Rs. 12,861 was claimed as expenses. The ITO disallowed the claim in i

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