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<h1>High Court rules catering expenses for general body meeting not entertainment expenditure</h1> The High Court of Karnataka dismissed an application under s. 256(2) of the I.T. Act, 1961, regarding expenditure incurred by an assessee-company on ... Entertainment Expenditure The High Court of Karnataka dismissed an application under s. 256(2) of the I.T. Act, 1961, regarding expenditure incurred by an assessee-company on catering and refreshments for its shareholders and guests at a general body meeting. The Court held that such expenditure did not constitute entertainment expenditure and therefore, the restrictions under s. 37(2A) of the Act were not applicable. The Tribunal's decision was upheld as there was no question of law to be referred.
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