https://www.taxtmi.com/caselaws?id=19862 The article examines tax treatment of club-related expenses and incentives: it notes that expenditure on the Turf Invitation Cup lacked a direct or indirect business nexus and was discussed as not deductible as business expenditure. It also addresses member subscriptions, referring to prior adverse treatment of the same assessee and the resulting taxability of such receipts. Race Ball Day expenses on dinner and restaurant costs are treated as entertainment expenditure under the governing provision, while development rebate on air-conditioners and fans installed in the club house is discussed as barred where the premises are treated as office or residential accommodation. en-us Wed, 12 Jan 1994 00:00:00 +0530 Tue, 10 Nov 2009 12:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19862 The article examines tax treatment of club-related expenses and incentives: it notes that expenditure on the Turf Invitation Cup lacked a direct or indirect business nexus and was discussed as not deductible as business expenditure. It also addresses member subscriptions, referring to prior adverse treatment of the same assessee and the resulting taxability of such receipts. Race Ball Day expenses on dinner and restaurant costs are treated as entertainment expenditure under the governing provision, while development rebate on air-conditioners and fans installed in the club house is discussed as barred where the premises are treated as office or residential accommodation. Case-Laws Income Tax Wed, 12 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19862