SENGUPTA, J. ( 1 ) AT the instance of the Commissioner, West Bengal-II, the following question of law has been referred to this court under Section 256 (1) of the Income-tax Act, 1961, for the assessment year 1968-69 :"whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenses on repairs of the premises taken by the assessee on rent were a permissible deduction ?" ( 2 ) THE facts are that the assessee claimed Rs. 24,738 as expenses for repairing of rented flats as a permissible deduction. The assessee had made repairs to the flats which it had taken on rent for the purpose of its employees. The Income-tax Officer held that as the repairs had been made to the flats which were not owned by the assessee but had been taken on rent by the assessee, the deduction claimed was not allowable. ( 3 ) IN appeal, the Appellate Assistant Commissioner held that the repair expenses amounted to business expenses as the premises in which repairs had been effected were business premises, even though the assessee was not the owner thereof. ( 4 ) THE Revenue came up in appeal before the Tribunal which upheld the decision of the Appellate Assistant Commissioner for those years. ( 5 ) THE question is whether the flats which have been taken on rent for the employees are assets of the business of the assessee. The provision of accommodation to the employees is not de hors the business of the asses-see. It is for the purpose of its business. A payment, even if made voluntarily on grounds of commercial expediency in order to facilitate the carrying on of the business, may be held to be exclusively and for the purpose of the business. The rented flats are the assets of the business and the assessee, in fact, is the tenant of such flats although used by the employees so long as the relationship of employer and employee subsists. ( 6 ) THE cost of work of current repair and maintenance of such an asset in the course of business by the persons carrying out the work must be held to be revenue expenditure and so constitutes a proper debit item in the profit and loss account of the business. ( 6 ) THE cost of work of current repair and maintenance of such an asset in the course of business by the persons carrying out the work must be held to be revenue expenditure and so constitutes a proper debit item in the profit and loss account of the business. The Tribunal has found that the expenditure has been incurred bona fide and in the interest of business. We are of the view that the Tribunal has come to the right conclusion. ( 7 ) FOR the reasons aforesaid, the question in this reference must be answered in the affirmative and in favour of the assessee. There will be no order as to costs.