https://www.taxtmi.com/caselaws?id=65112 Expenses incurred for tea, snacks and simple meals offered to customers visiting business premises, when provided as ordinary courtesy and in accordance with established trade custom, do not assume the character of entertainment expenditure. On those facts, the expenditure remained a business outlay and the disallowance as entertainment expenses was not justified. en-us Fri, 31 Mar 1978 00:00:00 +0530 Sat, 12 Feb 2011 14:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65112 Expenses incurred for tea, snacks and simple meals offered to customers visiting business premises, when provided as ordinary courtesy and in accordance with established trade custom, do not assume the character of entertainment expenditure. On those facts, the expenditure remained a business outlay and the disallowance as entertainment expenses was not justified. Case-Laws Income Tax Fri, 31 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65112