https://www.taxtmi.com/caselaws?id=66969 Light refreshments and routine working meals served to trade clients in the ordinary course of business were not treated as entertainment expenditure under section 37(2B) of the Income-tax Act, 1961, because such outlays were regarded as allowable business expenditure. The Tribunal followed its earlier view and supporting High Court decisions, and the disallowance was deleted with the deduction allowed. en-us Thu, 14 Jun 1979 00:00:00 +0530 Tue, 08 Mar 2011 13:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66969 Light refreshments and routine working meals served to trade clients in the ordinary course of business were not treated as entertainment expenditure under section 37(2B) of the Income-tax Act, 1961, because such outlays were regarded as allowable business expenditure. The Tribunal followed its earlier view and supporting High Court decisions, and the disallowance was deleted with the deduction allowed. Case-Laws Income Tax Thu, 14 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66969