Judgment :- R. JAYASIMHA BABU, J. Counsel have agreed that the question (Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the driver's salary should not be included for the purpose of computing disallowance under section 37(3A) of the Income-tax Act, 1961 ?) referred to us is covered by a judgment of this court in the case of CIT v. Sholinger Textiles Ltd., wherein, an identical question was considered by this court and the answer was given by this court against the Revenue, an in favour of the assessee. The question referred to is answered in favour of the assessee.