(1.) THE Income-tax Appellate Tribunal, Jaipur, has referred the following two questions of law for the opinion of this court:
(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the messing expenses were entertainment expenses and were, therefore, hit by the provisions of Section 37(2B) of the Income-tax Act, 1961 ? "
(3.) WE have gone through the judgments referred to above by Mr. Ranka and we agree with the view taken in the aforesaid decisions. Mr. Surolia, learned counsel for the Revenue, was unable to cite any authority taking a view contrary to the authorities cited above.