https://www.taxtmi.com/caselaws?id=16996 Expenditure on soft drinks supplied to customers visiting branch offices was treated as entertainment expenditure and disallowed under section 37(2A) of the Income-tax Act, 1961. Explanation 2, inserted retrospectively by the Finance Act, 1983, expressly excluded entertainment expenditure incurred for customers, and on the admitted facts there was no material to separate any identifiable employee-related component. The Tribunal's contrary view was therefore incorrect, and the expenditure fell within the disallowance for entertainment expenditure. en-us Thu, 28 Mar 1996 00:00:00 +0530 Mon, 14 Sep 2009 15:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16996 Expenditure on soft drinks supplied to customers visiting branch offices was treated as entertainment expenditure and disallowed under section 37(2A) of the Income-tax Act, 1961. Explanation 2, inserted retrospectively by the Finance Act, 1983, expressly excluded entertainment expenditure incurred for customers, and on the admitted facts there was no material to separate any identifiable employee-related component. The Tribunal's contrary view was therefore incorrect, and the expenditure fell within the disallowance for entertainment expenditure. Case-Laws Income Tax Thu, 28 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16996