JUDGMENT S. B. Majmudar, C.J.—The following common question is referred for our opinion by the Income Tax Appellate Tribunal, Bangalore Bench, Bangalore at the instance of the Revenue. "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in reversing the order of the Commissioner of Income Tax (Appeals) who had confirmed the disallowance, made under Section 40(b), of the salary paid by the firm to the partners who were representing their respective Hindu undivided family ?" 2. Having heard learned counsel for the parties, we find that answer to this question is squarely covered by the Division Bench judgment in Commissioner of Income Tax Vs. Mangalore Ganesh Beedi Works, (1992) 193 ITR 77 KAR dated September 27, 1991. In the said decision the referred question is answered in favour of the assessee and against the Revenue. 3. Accordingly, the referred common question is answered in the affirmative, in favour of the assessee and against the Revenue. 4. References are disposed of accordingly. 5. No costs.