Entertainment expenditure covers even frugal messing expenses for constituents, making the income-tax disallowance sustainable.

Messing expenditure incurred for constituents was treated as expenditure in the nature of entertainment expenditure under section 37(2B) of the Income-tax Act, 1961. Applying the binding Full Bench view that the expression covers even modest or frugal expenditure, the court held that such spending fell within the statutory prohibition. The disallowance was therefore justified.

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Issues: Whether messing expenditure incurred for constituents could be treated as expenditure in the nature of entertainment expenditure and disallowed under section 37(2B) of the Income-tax Act, 1961.

Analysis: The assessment year was 1972-73. The controlling Full Bench ruling had construed the expression "in the nature of entertainment expenditure" broadly and held that even modest or frugal expenditure falls within the prohibition. The court treated that view as binding and applied it to messing expenses incurred for constituents.

Conclusion: The messing expenditure was held to be covered by section 37(2B) of the Income-tax Act, 1961, and the disallowance was justified.

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