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<h1>Court rules messing expenses not entertainment under Income-tax Act</h1> The High Court of Allahabad held that messing expenses do not qualify as entertainment expenditure under section 37(2B) of the Income-tax Act, 1961. The ... Business Expenditure, Entertainment Expenditure The High Court of Allahabad ruled that messing expenses are not considered entertainment expenditure under section 37(2B) of the Income-tax Act, 1961. The Tribunal disallowed part of the claimed amount but allowed the rest. The court followed a Full Bench decision stating that all types of entertainment expenditure fall under the sub-section. The judgment favored the Revenue and went against the assessee.
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