https://www.taxtmi.com/caselaws?id=21913 The High Court held that the distribution of tea samples by the assessee to its shareholders, directors, and friends for commercial expediency and goodwill creation should be considered as a necessary business expenditure, not entertainment expenses. The Court affirmed the Tribunal's decision to delete the addition made by the Income-tax Officer, stating that the amount in question was not taxable income of the assessee as no sale was involved in the distribution. Judge Shyamal Kumar Sen concurred with the Court's decision. en-us Mon, 22 Apr 1991 00:00:00 +0530 Fri, 04 Dec 2009 11:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21913 The High Court held that the distribution of tea samples by the assessee to its shareholders, directors, and friends for commercial expediency and goodwill creation should be considered as a necessary business expenditure, not entertainment expenses. The Court affirmed the Tribunal's decision to delete the addition made by the Income-tax Officer, stating that the amount in question was not taxable income of the assessee as no sale was involved in the distribution. Judge Shyamal Kumar Sen concurred with the Court's decision. Case-Laws Income Tax Mon, 22 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21913