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<h1>Court upholds rejection of partnership firm's accounts by Income Tax Officer, refers messing expenses for deduction opinion.</h1> The High Court upheld the rejection of accounts and additions by the Income Tax Officer for a partnership firm in the food grains and oil mills business. ... Business Expenditure, Messing Expenses, Question Of Law The High Court of Allahabad upheld the rejection of accounts and additions made by the Income Tax Officer for a partnership firm in the food grains and oil mills business. The court allowed the application in part and directed the Income Tax Appellate Tribunal to refer the question of disallowance of messing expenses as an allowable deduction for the opinion of the court.