https://www.taxtmi.com/caselaws?id=5473 SC held that, for periods before April 1, 1976, expenditure on providing ordinary meals and refreshments to outstation customers as customary hospitality qualified as allowable business expenditure and did not fall within the statutory concept of "entertainment" under section 37(2A). Explanation 2, inserted retrospectively from April 1, 1976, enlarged the meaning to include such hospitality, but absent that Explanation the ordinary sense of "entertainment" excluded bare necessities like meals. Consequently the assessees were entitled to deduct such expenses in computing taxable income for the relevant pre-April 1976 period. en-us Tue, 09 May 1995 00:00:00 +0530 Wed, 15 Oct 2025 21:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5473 SC held that, for periods before April 1, 1976, expenditure on providing ordinary meals and refreshments to outstation customers as customary hospitality qualified as allowable business expenditure and did not fall within the statutory concept of "entertainment" under section 37(2A). Explanation 2, inserted retrospectively from April 1, 1976, enlarged the meaning to include such hospitality, but absent that Explanation the ordinary sense of "entertainment" excluded bare necessities like meals. Consequently the assessees were entitled to deduct such expenses in computing taxable income for the relevant pre-April 1976 period. Case-Laws Income Tax Tue, 09 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5473