https://www.taxtmi.com/caselaws?id=65111 Tea, cold drinks and similar refreshments supplied to customers and employees were held to be customary rather than lavish, so they did not fall within entertainment expenses under section 37(2B) of the Income-tax Act, 1961. Where two interpretations were possible, the construction favourable to the assessee was preferred, and the disallowance was not sustained. en-us Mon, 17 Apr 1978 00:00:00 +0530 Sat, 12 Feb 2011 14:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65111 Tea, cold drinks and similar refreshments supplied to customers and employees were held to be customary rather than lavish, so they did not fall within entertainment expenses under section 37(2B) of the Income-tax Act, 1961. Where two interpretations were possible, the construction favourable to the assessee was preferred, and the disallowance was not sustained. Case-Laws Income Tax Mon, 17 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65111