1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICGTION INCOME TAX REFERENCE NO. 226 of 1997 The Commissioner of Income Tax ... Applicant. vs. M/s. Empire Industries ... Respondent Mr. Ashok Katangale for Applicant. Mr. P. Kaka i/b. Crawford Bailey & Co., for Respondent. CORAM: V. C. DAGA AND A. S. AGUIAR JJ. Date: 4th July, 2005. P. C.: 1. By this reference under section 256 (1) of the Income Tax Act , 1961, the Income Tax Appellate Tribunal has referred the following questions of law for the opinion of this court: “Whether on the facts and circumstances of the case, the Tribunal was right in law in upholding the order of the CIT (A) that the disallowance under Rule 6D should not be based on each trip undertaken by the employee? 2. Heard learned counsel for both sides. Perused reference proceedings. 3. For the reasons recorded by us in our judgment dated 1st July 2005 passed in Income Tax Reference No. 397 of 1988 (C.I.T. vs. M/s. 2 Pithwa Engg. Works), wherein we have relied upon decision of this court in the case of Commissioner of Income-tax v/s. Camco Colour Co., reported in ITR Vol. 254 (2002), page 565 we do not think it necessary to answer the reference made to this Court for the Assessment Years 1976-77 and 1977-78, having negligible tax effect. Accordingly, reference stands returned unanswered with no order as to costs. (A. S. AGUIAR J.) (V. C. DAGA J. ) -x-