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<h1>Court rules hotel and rasoi expenses not entertainment under Income-tax Act</h1> The High Court of Delhi ruled in favor of the assessee regarding rasoi and hotel expenses, citing a Supreme Court decision that small courtesies to ... '1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in allowing the rasoi expenses amounting to Rs. 4,000 in branch at Gondia claimed by the assessee as an admissible deduction by holding that it is not in the nature of entertainment expenses covered by section 37(2B) of the Income-tax Act, 1961? - 2. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in allowing the hotel expenses amounting to Rs. 12,912 sustained by the Commissioner of Income-tax (Appeals) in the head office claimed by the assessee as an admissible deduction by holding that it is not in the nature of entertainment expenses covered by section 37(2B) of the Income tax Act?' - the questions are answered in the affirmative, i.e., in favour of the assessee and against the Revenue. The High Court of Delhi ruled in favor of the assessee regarding rasoi and hotel expenses, citing a Supreme Court decision that small courtesies to customers are not entertainment expenses under the Income-tax Act. The Tribunal's decision was upheld.
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