https://www.taxtmi.com/caselaws?id=185950 Expenses on food, tea and similar refreshments provided to adatias and customers were treated as messing expenses, not entertainment expenses, under the Income-tax Act. The article states that such expenditure does not fall within the mischief of section 37(2B) and therefore is not disallowable on that ground. It also notes that the contrary view relied on by the Tribunal was rejected. The resulting position is that these expenses were allowable as business expenditure in favour of the assessee and against the Revenue. en-us Thu, 25 Apr 1985 00:00:00 +0530 Sat, 03 Sep 2016 11:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185950 Expenses on food, tea and similar refreshments provided to adatias and customers were treated as messing expenses, not entertainment expenses, under the Income-tax Act. The article states that such expenditure does not fall within the mischief of section 37(2B) and therefore is not disallowable on that ground. It also notes that the contrary view relied on by the Tribunal was rejected. The resulting position is that these expenses were allowable as business expenditure in favour of the assessee and against the Revenue. Case-Laws Income Tax Thu, 25 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185950