https://www.taxtmi.com/caselaws?id=185950 Food, tea and similar refreshment expenses incurred for adatias and customers were treated as messing expenses rather than entertainment expenses under section 37(2B) of the Income-tax Act, 1961. Such expenditure did not fall within the statutory disallowance for entertainment expenses, despite the contrary view previously relied on by the Tribunal. The expenses were therefore allowable as business expenditure. 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 Food, tea and similar refreshment expenses incurred for adatias and customers were treated as messing expenses rather than entertainment expenses under section 37(2B) of the Income-tax Act, 1961. Such expenditure did not fall within the statutory disallowance for entertainment expenses, despite the contrary view previously relied on by the Tribunal. The expenses were therefore allowable as business expenditure. Case-Laws Income Tax Thu, 25 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185950