JUDGMENT 1. This reference under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue is to answer the following question of law, namely: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the order of the Appellate Assistant Commissioner that messing expenses of Rs. 11,692 are not in the nature of entertainment expenses covered under section 37(2B) of the Income-tax Act, 1961 ?" 2. The relevant assessment year is 1975-76. 3. The point for decision is covered by the decisions in Pratap Cotton Trading Co. v. CIT 1987 (167) ITR 36 (Raj) and Mangilal Vijay Kota v. CIT 1987 (167) ITR 37 (Raj) . The Tribunal's view being the same has to be upheld. 4. Consequently, the reference is answered in the affirmative against the Revenue and in favour of the assessee by holding that the Tribunal's view is justified.No costs. *******