https://www.taxtmi.com/caselaws?id=20060 Guest-house hospitality costs incurred for visitors, employees and technicians were treated as expenses of commercial expediency and therefore not disallowable under the guest-house restriction. Tea, lunch and similar outlays were also held not to fall for disallowance as entertainment expenditure on the governing precedent applied by the Court. The contribution to the Gujarat State Co-operative Union was likewise allowed as a business deduction, the Court following its earlier ruling on comparable contributions to a co-operative educational fund. All three questions were answered in favour of the assessee, leaving the Revenue unsuccessful on each referred issue. en-us Mon, 27 Sep 1993 00:00:00 +0530 Wed, 11 Nov 2009 14:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20060 Guest-house hospitality costs incurred for visitors, employees and technicians were treated as expenses of commercial expediency and therefore not disallowable under the guest-house restriction. Tea, lunch and similar outlays were also held not to fall for disallowance as entertainment expenditure on the governing precedent applied by the Court. The contribution to the Gujarat State Co-operative Union was likewise allowed as a business deduction, the Court following its earlier ruling on comparable contributions to a co-operative educational fund. All three questions were answered in favour of the assessee, leaving the Revenue unsuccessful on each referred issue. Case-Laws Income Tax Mon, 27 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20060