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of <h1>Commission agent's meal expenses not tax-deductible as entertainment expenditure under Income Tax Act</h1> <h3>Commissioner Of Income-Tax, Lucknow Versus Kunji Lal Dhanpat Rai</h3> Commissioner Of Income-Tax, Lucknow Versus Kunji Lal Dhanpat Rai - [1979] 116 ITR 608 The High Court of Allahabad ruled that expenditure on providing meals to customers by a commission agent is considered entertainment expenditure and not allowable under section 37(2) of the Income Tax Act. The court referred to previous decisions and upheld the department's decision, ruling in favor of the department and awarding costs of Rs. 200.
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