https://www.taxtmi.com/caselaws?id=64108 The Tribunal dismissed the revenue's appeal, affirming the decision to allow Rs. 5,000 of the claimed expenses as they were not entertainment expenses but incurred in providing meals to constituents, distinguishing them from entertainment expenses disallowed under s.37(2B) of the Income-tax Act 1961. en-us Sat, 21 Aug 1976 00:00:00 +0530 Thu, 03 Feb 2011 18:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64108 The Tribunal dismissed the revenue's appeal, affirming the decision to allow Rs. 5,000 of the claimed expenses as they were not entertainment expenses but incurred in providing meals to constituents, distinguishing them from entertainment expenses disallowed under s.37(2B) of the Income-tax Act 1961. Case-Laws Income Tax Sat, 21 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64108