https://www.taxtmi.com/caselaws?id=21175 The Tribunal ruled in favor of the assessee on both issues. The messing expenses were not considered entertainment expenditure under section 37(2B) of the Act as they were incurred for the benefit of staff and clients, not lavish or extravagant. The sales tax liability was deemed to have arisen in the relevant assessment year, justifying the deduction claimed by the assessee. The reference was disposed of in favor of the assessee, with no order as to costs. en-us Mon, 03 Aug 1992 00:00:00 +0530 Fri, 20 Nov 2009 15:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21175 The Tribunal ruled in favor of the assessee on both issues. The messing expenses were not considered entertainment expenditure under section 37(2B) of the Act as they were incurred for the benefit of staff and clients, not lavish or extravagant. The sales tax liability was deemed to have arisen in the relevant assessment year, justifying the deduction claimed by the assessee. The reference was disposed of in favor of the assessee, with no order as to costs. Case-Laws Income Tax Mon, 03 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21175