https://www.taxtmi.com/caselaws?id=62065 Tea, lunch, cigarettes and similar refreshments supplied to employees were treated as staff welfare expenditure and not as entertainment expenditure under Section 37(2-B) of the Income-tax Act, 1961. Expenditure confined to tea and like refreshments for customers was also held outside the scope of entertainment expenditure. However, because the real nature of the disputed items had not been fully ascertained, the matter required examination of the expenditure details before final allowance could be made. On the stated analysis, disallowance on the ground of entertainment expenditure was not sustained. en-us Mon, 29 Dec 1975 00:00:00 +0530 Mon, 17 Jan 2011 18:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62065 Tea, lunch, cigarettes and similar refreshments supplied to employees were treated as staff welfare expenditure and not as entertainment expenditure under Section 37(2-B) of the Income-tax Act, 1961. Expenditure confined to tea and like refreshments for customers was also held outside the scope of entertainment expenditure. However, because the real nature of the disputed items had not been fully ascertained, the matter required examination of the expenditure details before final allowance could be made. On the stated analysis, disallowance on the ground of entertainment expenditure was not sustained. Case-Laws Income Tax Mon, 29 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62065