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<h1>Dismissed appeal on messing expenses for employees under Income Tax Act sections 37(4) & 37(5)</h1> <h3>ASSTT. CIT. Versus ELECON ENGINEERING CO. LTD.</h3> ASSTT. CIT. Versus ELECON ENGINEERING CO. LTD. - tmi 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.