COMMISSIONER OF INCOME TAX Vs. ARUNA SUGARS LIMITED

JUDGEMENT

(1.) THE Commissioner of Income -tax, Tamil Nadu -III, Madras, has applied for a direction to the Tribunal in each of these two petitions for reference of the following question:

(2.) THE facts are in a short compass. The assessment years under consideration are 1968 -69 and 1969 -70. The assessee claimed Rs. 1, 751 and Rs. 3, 250 as miscellaneous expenses.

(3.) 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 order of the Tribunal. The petitions are, accordingly, dismissed with costs. Counsel's fee Rs. 250 (Rupees two hundred and fifty only), one set.