https://www.taxtmi.com/caselaws?id=18364 The High Court held that the expenditure incurred on providing meals to beoparies by the assessee was not entertainment expenditure but a customary business expense. Citing precedents and similarities with previous cases, the court ruled in favor of the assessee, following decisions in CIT v. Supreme Motors Pvt. Ltd. and Santlal Kashmirilal v. CIT. The court concluded that the kitchen expenses were necessary for the business and not subject to disallowance as entertainment expenditure under section 37(2B) of the Income-tax Act for the assessment year 1973-74. en-us Mon, 15 May 1995 00:00:00 +0530 Wed, 30 Sep 2009 13:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18364 The High Court held that the expenditure incurred on providing meals to beoparies by the assessee was not entertainment expenditure but a customary business expense. Citing precedents and similarities with previous cases, the court ruled in favor of the assessee, following decisions in CIT v. Supreme Motors Pvt. Ltd. and Santlal Kashmirilal v. CIT. The court concluded that the kitchen expenses were necessary for the business and not subject to disallowance as entertainment expenditure under section 37(2B) of the Income-tax Act for the assessment year 1973-74. Case-Laws Income Tax Mon, 15 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18364