https://www.taxtmi.com/caselaws?id=77575 The High Court ruled in favor of the assessee, stating that club memberships for business entertainment do not qualify as business promotion expenses under section 17(2)(iv) of the Income-tax Act. The court directed a reevaluation of attire expenses to determine their nature and purpose, while expenses on travel accessories and office communication were not considered perquisites under the Act. The matter was remanded to the Assessing Officer for further assessment based on the court's observations, upholding the decision on certain expenses in favor of the assessee. en-us Mon, 23 Nov 2009 00:00:00 +0530 Sat, 25 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77575 The High Court ruled in favor of the assessee, stating that club memberships for business entertainment do not qualify as business promotion expenses under section 17(2)(iv) of the Income-tax Act. The court directed a reevaluation of attire expenses to determine their nature and purpose, while expenses on travel accessories and office communication were not considered perquisites under the Act. The matter was remanded to the Assessing Officer for further assessment based on the court's observations, upholding the decision on certain expenses in favor of the assessee. Case-Laws Income Tax Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77575