https://www.taxtmi.com/caselaws?id=67685 The High Court affirmed the Tribunal's decision that the expenses claimed by the assessee, related to providing tea and meals to visitors and partners, constituted entertainment expenses and were not wholly and exclusively for business purposes. The disallowance of diet expenses by the Income Tax Officer was upheld, and the assessment was completed at a higher amount, with the addition of Rs. 3,925. The Tribunal's referral of the question regarding the nature of the expenses to the High Court was based on the finding that the expenses were indeed in the nature of entertainment expenditures. en-us Mon, 31 Oct 1977 00:00:00 +0530 Sat, 12 Mar 2011 13:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67685 The High Court affirmed the Tribunal's decision that the expenses claimed by the assessee, related to providing tea and meals to visitors and partners, constituted entertainment expenses and were not wholly and exclusively for business purposes. The disallowance of diet expenses by the Income Tax Officer was upheld, and the assessment was completed at a higher amount, with the addition of Rs. 3,925. The Tribunal's referral of the question regarding the nature of the expenses to the High Court was based on the finding that the expenses were indeed in the nature of entertainment expenditures. Case-Laws Income Tax Mon, 31 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67685