https://www.taxtmi.com/caselaws?id=17941 Explanation 2 to section 37(2A) of the Income-tax Act, 1961 gives entertainment expenditure a wide scope and includes hospitality of every kind by way of food or beverages, other than to employees at the office, factory or other place of work. Expenditure incurred by a bank on supplying coffee, tea and similar refreshments to clients therefore falls within that expression and cannot be deducted as business expenditure under section 37(1). The expenditure was treated as entertainment expenditure and disallowed. en-us Thu, 21 Mar 1996 00:00:00 +0530 Fri, 25 Sep 2009 17:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17941 Explanation 2 to section 37(2A) of the Income-tax Act, 1961 gives entertainment expenditure a wide scope and includes hospitality of every kind by way of food or beverages, other than to employees at the office, factory or other place of work. Expenditure incurred by a bank on supplying coffee, tea and similar refreshments to clients therefore falls within that expression and cannot be deducted as business expenditure under section 37(1). The expenditure was treated as entertainment expenditure and disallowed. Case-Laws Income Tax Thu, 21 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17941