Court allows deductions for specific expenses for commission agent; entertainment expenses disallowed.

The High Court of Allahabad ruled in favor of the assessee, a commission agent, allowing deductions for dharmada, gaushala, pathshala expenses, and messing expenses for constituents. The Tribunal upheld the deductions based on the nature of the trade. The court affirmed the deductions for dharmada, etc., but disallowed entertainment expenses claimed by the assessee. The ITO's decision to allow half of the messing expenses was upheld as the department did not appeal. Each party was directed to bear their own costs.

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The High Court of Allahabad ruled in favor of the assessee, a commission agent, allowing deductions for dharmada, gaushala, pathshala expenses and messing expenses for constituents. The Tribunal upheld the deductions based on the nature of the trade. The Tribunal's decision was supported by previous court rulings. The court affirmed the deductions for dharmada, etc., but disallowed entertainment expenses claimed by the assessee. The ITO's decision to allow half of the messing expenses was upheld as the department did not appeal. The court directed each party to bear their own costs.

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