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