Dismissed appeal on messing expenses for employees under Income Tax Act sections 37(4) & 37(5)

The Gujarat High Court dismissed the appeal concerning messing expenses for employees under sections 37(4) and 37(5) of the Income Tax Act, following the precedent set in Britannia Industries Ltd. Vs. CIT (2005) 278 ITR 546 (SC). The expenses were not allowed, and the appeal was dismissed without costs.

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The Gujarat High Court in 2009 ruled on a case concerning messing expenses for employees in relation to sections 37(4) and 37(5) of the Income Tax Act. The court referred to a previous judgment in Britannia Industries Ltd. Vs. CIT (2005) 278 ITR 546 (SC) and decided against allowing the expenses. The appeal was dismissed with no costs.

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