JUDGMENT : S.C. Mohapatra, J. - The assessee is a director of a company named Messrs, Kapoor Motor Engineering (P.) Ltd., along with other directors. Her remuneration as a director for the assessment years 1978-79, 1979-80, 1980-81 and 1981-82, was assessed as income from other sources. She claimed the same to be salary from the company and, on that account, urged that she would be entitled to deduction u/s 16(i) of the income tax Act, 1961. Her claim was rejected. Aggrieved by the order, she preferred an appeal before the Appellate Assistant Commissioner where her claim was not accepted and it was held that the Income Tax Officer was justified in disallowing the claim of deduction u/s 16(i) of the Act. In second appeal before the Income Tax Appellate Tribunal by the assessee, relying upon Clauses 50 to 70 of the articles of association of the company, the claim of the assessee that the remuneration received was salary, was accepted for her entitlement to deduction u/s 16(i). The Revenue sought for a statement of case to this court u/s 256(1) of the Income Tax Act. The Tribunal has referred the- following question to this court and has stated a case for our answer : "Whether, on the facts and circumstances of the case, the relation between the assessee and the company in which she acted as a director can be said to be that of an employee and an employer so that the assessee would be entitled to the deduction u/s 16(i) of the Income Tax Act, 1961 ?" 2. Other directors of the company were similarly assessed and had become successful before the Tribunal by interpretation of the clauses of the same articles of association of the company. In S. J. C. Nos. 20 to 29 of 1987 and batch ( Commissioner of Income Tax Vs. Smt. Shanti Devi and Others, ) decided on April 22, 1992, this court has answered the question in favour of the Revenue as follows (at page 805) : "On the aforesaid analysis, we are of the view that, in the instant case, the relationship of employee and employer is lacking and this being so, the assessees were rightly assessed by the Income Tax Officer without taking into account the claim of deduction u/s 16(i) of the Act. Our answer, therefore, is that the assessees are not entitled to any deduction u/s 16(i) of the Income Tax Act, 1961. ..." 3. Since the answer to the question referred to us is fully covered by the aforesaid decision, we adopt the same answer in these references which is in favour of the Revenue. There shall be no order as to costs, A.K. Padhi, J. 4. I agree.