https://www.taxtmi.com/caselaws?id=21850 Deduction under section 36(1)(viii) was to be computed on total income before any deduction under that clause and Chapter VI-A, because the provision was treated as self-contained and not intended to produce a deduction on a reduced base. Ordinary business hospitality for tea, coffee and refreshments, found on the facts not to be lavish or entertainment in nature, was not disallowable as entertainment expenditure under section 37(2B). The assessee therefore succeeded on both issues, and the Revenue's objections failed. en-us Mon, 27 Jan 1992 00:00:00 +0530 Wed, 02 Dec 2009 11:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21850 Deduction under section 36(1)(viii) was to be computed on total income before any deduction under that clause and Chapter VI-A, because the provision was treated as self-contained and not intended to produce a deduction on a reduced base. Ordinary business hospitality for tea, coffee and refreshments, found on the facts not to be lavish or entertainment in nature, was not disallowable as entertainment expenditure under section 37(2B). The assessee therefore succeeded on both issues, and the Revenue's objections failed. Case-Laws Income Tax Mon, 27 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21850