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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Delhi High Court: Entertainment Expenses Allowed, Legal Costs Not for Criminal Case, Patent Rights Not Proven</h1> The High Court of Delhi held that entertainment expenditure of Rs.5,000 is not disallowable, legal expenses of Rs.3,835 were not for a criminal ... Business Expenditure, Disallowance, Entertainment Expenditure The High Court of Delhi ruled on three questions referred by the Income-tax Appellate Tribunal:1. Entertainment expenditure of Rs.5,000 is not disallowable.2. Legal expenses of Rs.3,835 were not for a criminal proceeding.3. The court did not answer the question regarding the acquisition of patent rights due to insufficient material.

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