Court rules rasoi expenses on customers not entertainment expenditure. Upheld Tribunal decision favoring Revenue.

The High Court of Allahabad held that rasoi expenses incurred on customers cannot be considered as entertainment expenditure. The decision was based on a Full Bench decision of the court. The Tribunal's decision was upheld, ruling in favor of the Revenue and against the assessee. No costs were awarded.

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The High Court of Allahabad held that rasoi expenses incurred on customers cannot be considered as entertainment expenditure. The decision was based on a Full Bench decision of the court. The argument that part of the expenses was for employees was rejected as it was not raised before the authorities. The Tribunal's decision was upheld, ruling in favor of the Revenue and against the assessee. No costs were awarded.

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