https://www.taxtmi.com/caselaws?id=20900 Expenditure on meals, coffee, tea and similar hospitality provided to customers at the factory premises was held to fall within entertainment expenditure under Explanation 2 to section 37(2A) of the Income-tax Act, 1961. The provision enlarges entertainment expenditure to include hospitality of every kind given by an assessee to any person, including food or beverages in any form, whether or not incurred under trade custom or usage; only food or beverages provided to employees are excluded. From 1 April 1976, the amendment made this position clear, so the disputed customer hospitality expenditure was rightly treated as entertainment expenditure and answered in favour of the Revenue. en-us Tue, 03 Nov 1992 00:00:00 +0530 Tue, 17 Nov 2009 18:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20900 Expenditure on meals, coffee, tea and similar hospitality provided to customers at the factory premises was held to fall within entertainment expenditure under Explanation 2 to section 37(2A) of the Income-tax Act, 1961. The provision enlarges entertainment expenditure to include hospitality of every kind given by an assessee to any person, including food or beverages in any form, whether or not incurred under trade custom or usage; only food or beverages provided to employees are excluded. From 1 April 1976, the amendment made this position clear, so the disputed customer hospitality expenditure was rightly treated as entertainment expenditure and answered in favour of the Revenue. Case-Laws Income Tax Tue, 03 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20900