https://www.taxtmi.com/caselaws?id=17844 The Supreme Court ruled in favor of the respondent-assessee, a public limited company, in a case concerning the deduction allowed for entertainment expenditure under the Income-tax Act, 1961. The court held that the expenditure on providing tea, coffee, etc., to customers, staff, and technicians did not qualify as entertainment expenditure following an amendment broadening the definition to include hospitality expenses. As the expenditure was not segregated between customers and employees, it was not considered entertainment expenditure, affirming the Tribunal's decision to allow the deduction in favor of the assessee. en-us Thu, 04 Jul 1996 00:00:00 +0530 Fri, 25 Sep 2009 11:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17844 The Supreme Court ruled in favor of the respondent-assessee, a public limited company, in a case concerning the deduction allowed for entertainment expenditure under the Income-tax Act, 1961. The court held that the expenditure on providing tea, coffee, etc., to customers, staff, and technicians did not qualify as entertainment expenditure following an amendment broadening the definition to include hospitality expenses. As the expenditure was not segregated between customers and employees, it was not considered entertainment expenditure, affirming the Tribunal's decision to allow the deduction in favor of the assessee. Case-Laws Income Tax Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17844