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<h1>High Court directs Income-tax Appellate Tribunal to refer entertainment expenditure question for opinion.</h1> The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer question No. 1 regarding entertainment expenditure for the court's ... Entertainment Expenditure The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer question No. 1 regarding entertainment expenditure for the court's opinion. Questions 2 and 3 were dismissed as they were deemed not to be questions of law arising from the Tribunal's order.