https://www.taxtmi.com/caselaws?id=12353 Section 37(2A) operates as a restriction on the deduction otherwise available under section 37(1) for business expenditure, and Explanation 2 enlarges entertainment expenditure to cover hospitality of every kind provided to any person by food, beverages, or any other manner. On that construction, the cost of gift articles or suit lengths distributed by the assessee was treated as entertainment expenditure and was disallowed. The question was answered in favour of the Revenue and against the assessee. en-us Wed, 06 Mar 2002 00:00:00 +0530 Mon, 22 Feb 2010 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12353 Section 37(2A) operates as a restriction on the deduction otherwise available under section 37(1) for business expenditure, and Explanation 2 enlarges entertainment expenditure to cover hospitality of every kind provided to any person by food, beverages, or any other manner. On that construction, the cost of gift articles or suit lengths distributed by the assessee was treated as entertainment expenditure and was disallowed. The question was answered in favour of the Revenue and against the assessee. Case-Laws Income Tax Wed, 06 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12353