JUDGMENT BHAGWATI, J.:— This appeal by special leave is directed against an order passed by the High Court of Andhra Pradesh refusing to direct the Tribunal to refer a question of law said to arise out of the order of the Tribunal. The assessment year to which the order of Tribunal relates is 1968-69 for which the relevant account year is the year ended 30th June, 1967. The question which is sought to be referred is whether the expenditure of Rs. 24, 508/- incurred by the assessee on maintenance of Guest House at Sirpur was deductible in computing the income of the assessee. This question is undoubtedly a question of law, but having regard to the judgment delivered by us today in Civil Appeals Nos. 884 to 887 of 1974 (reported in AIR 1978 SC 509 ) we do not think that any useful purpose will be served by directing the Tribunal to refer this question to the High Court since it would have to be answered against the Revenue. 2. We accordingly dismiss the appeal with costs. Appeal dismissed. For Citation : AIR 1978 SC 767