https://www.taxtmi.com/caselaws?id=16917 The High Court ruled in favor of the Department, directing the Tribunal to reassess the business expenditure claimed by the assessee. The court emphasized the distinction between entertainment expenditure and staff welfare expenditure, clarifying that expenses on employees at the office or factory do not qualify as entertainment expenditure under section 37(2A) of the Income-tax Act, 1961. The Tribunal was instructed to determine the portion of expenditure related to employees for staff welfare while disallowing any expenditure on hospitality to customers or others outside the business premises as entertainment expenditure. en-us Thu, 02 Jan 1997 00:00:00 +0530 Mon, 14 Sep 2009 11:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16917 The High Court ruled in favor of the Department, directing the Tribunal to reassess the business expenditure claimed by the assessee. The court emphasized the distinction between entertainment expenditure and staff welfare expenditure, clarifying that expenses on employees at the office or factory do not qualify as entertainment expenditure under section 37(2A) of the Income-tax Act, 1961. The Tribunal was instructed to determine the portion of expenditure related to employees for staff welfare while disallowing any expenditure on hospitality to customers or others outside the business premises as entertainment expenditure. Case-Laws Income Tax Thu, 02 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16917