https://www.taxtmi.com/caselaws?id=65674 Disallowance of messing expenses was deleted because the estimates used by the lower authorities were not supported by the record. The Tribunal found that the expenditure was incurred for staff meals and up-country clients, and there was no material to show that any part of it represented partners' personal expenses. Acceptance of a similar disallowance in an earlier year did not justify sustaining the addition, because each assessment year must be decided on its own facts. en-us Thu, 12 Mar 1981 00:00:00 +0530 Fri, 18 Feb 2011 12:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65674 Disallowance of messing expenses was deleted because the estimates used by the lower authorities were not supported by the record. The Tribunal found that the expenditure was incurred for staff meals and up-country clients, and there was no material to show that any part of it represented partners' personal expenses. Acceptance of a similar disallowance in an earlier year did not justify sustaining the addition, because each assessment year must be decided on its own facts. Case-Laws Income Tax Thu, 12 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65674