https://www.taxtmi.com/caselaws?id=12255 Rasoi and hotel expenses incurred for customers were treated as ordinary business courtesies, not entertainment expenditure, where the facts showed provision of meals to outstation customers in the course of established business practice. On that basis, the expenses did not fall within the mischief of section 37(2B) of the Income-tax Act, 1961, and remained admissible business deductions. The reference was therefore answered in favour of the assessee and against the Revenue. en-us Thu, 01 Aug 2002 00:00:00 +0530 Sat, 20 Feb 2010 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12255 Rasoi and hotel expenses incurred for customers were treated as ordinary business courtesies, not entertainment expenditure, where the facts showed provision of meals to outstation customers in the course of established business practice. On that basis, the expenses did not fall within the mischief of section 37(2B) of the Income-tax Act, 1961, and remained admissible business deductions. The reference was therefore answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Thu, 01 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12255