https://www.taxtmi.com/caselaws?id=15967 The High Court found that the Tribunal lacked jurisdiction to admit an additional ground for deduction of entertainment expenses as the assessee, a nationalized bank, had not raised it earlier. The Court remitted the matter back to the Income-tax Officer for fresh disposal, citing the need for prior orders on the issue. The Court did not address the consideration of admissible entertainment expenditure under section 37(2B) and returned the question for fresh disposal. The decision was influenced by precedents such as Oil and Natural Gas Commission v. Collector of Central Excise and CIT v. Patel Brothers and Co. Ltd. en-us Tue, 25 Feb 1997 00:00:00 +0530 Mon, 31 Aug 2009 12:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15967 The High Court found that the Tribunal lacked jurisdiction to admit an additional ground for deduction of entertainment expenses as the assessee, a nationalized bank, had not raised it earlier. The Court remitted the matter back to the Income-tax Officer for fresh disposal, citing the need for prior orders on the issue. The Court did not address the consideration of admissible entertainment expenditure under section 37(2B) and returned the question for fresh disposal. The decision was influenced by precedents such as Oil and Natural Gas Commission v. Collector of Central Excise and CIT v. Patel Brothers and Co. Ltd. Case-Laws Income Tax Tue, 25 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15967