https://www.taxtmi.com/caselaws?id=13831 Entertainment expenditure under section 37(2B) was tested against the controlling Supreme Court principle, and the amount in issue was held not disallowable, with the assessee succeeding on that point. Legal expenses incurred to reply to a customs show-cause notice were also held not to be expenditure in connection with a criminal proceeding, because a show-cause stage is only preliminary and may not result in adjudication. The reference was therefore answered against the Revenue on both questions, in favour of the assessee. en-us Tue, 12 Sep 2000 00:00:00 +0530 Fri, 03 Jul 2009 11:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13831 Entertainment expenditure under section 37(2B) was tested against the controlling Supreme Court principle, and the amount in issue was held not disallowable, with the assessee succeeding on that point. Legal expenses incurred to reply to a customs show-cause notice were also held not to be expenditure in connection with a criminal proceeding, because a show-cause stage is only preliminary and may not result in adjudication. The reference was therefore answered against the Revenue on both questions, in favour of the assessee. Case-Laws Income Tax Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13831