1. K. A. THANIKKACHALAM, J.----In pursuance of the direction given by this Court in its order, dated February 23, 1981, in T.C.P. No.455 of 1980, the Tribunal referred the following question for the opinion of this Court under section 256(2) of the Income Tax Act, 1961: "Whether, on the facts and in the circumstances of this case, the Appellate Tribunal was correct in law in holding that the payment of Rs. 4,51,613 to the District Welfare Fund by the assessee (society) should be deducted from its totalincome?"
2. The point for consideration is whether the assessee is entitled to deduction with regard to payment made to the District Welfare Fund by the assessee from its total income.
3. A similar question came up for consideration this Court in T. C. No. 695 of 1982 in the case of CIT v.
4. Kanyakumari District Cooperative Supply and Marketing Society. Nagercoil, wherein by a judgment, dated November 30,1994, this Court held that the assessee is entitled to deduction with regard to the payment made to the District Welfare Fund from the total income of the assesses In view of the above said decision of this Court, we answer the question referred to us in the affirmative and against the Department. No costs. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.