https://www.taxtmi.com/caselaws?id=187254 Expenditure on dry fruits given to customers and on sales-promotion articles is treated as business expenditure and not disallowed as entertainment expenditure under rule 6B. Popja expenses are treated as staff welfare expenditure where no contrary material shows a different character. House maintenance on residential accommodation provided to a managing director is not treated as a perquisite for section 40A(5) unless special repairs for the employee's convenience are shown. Amalgamation expenses are treated as revenue expenditure when incurred for more efficient conduct of business. Section 80J relief continues for the amalgamated company for the broken period after amalgamation, and interest under section 215 is not leviable where advance tax remains within the statutory margin. en-us Fri, 16 Dec 1983 00:00:00 +0530 Sat, 15 Oct 2016 14:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187254 Expenditure on dry fruits given to customers and on sales-promotion articles is treated as business expenditure and not disallowed as entertainment expenditure under rule 6B. Popja expenses are treated as staff welfare expenditure where no contrary material shows a different character. House maintenance on residential accommodation provided to a managing director is not treated as a perquisite for section 40A(5) unless special repairs for the employee's convenience are shown. Amalgamation expenses are treated as revenue expenditure when incurred for more efficient conduct of business. Section 80J relief continues for the amalgamated company for the broken period after amalgamation, and interest under section 215 is not leviable where advance tax remains within the statutory margin. Case-Laws Income Tax Fri, 16 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187254