https://www.taxtmi.com/caselaws?id=22273 The High Court held that expenses on 'Hotel bills', 'Travelling and taxi expenses', 'Presentation items', and expenditure on eating facilities for customers constitute "entertainment expenditure" under section 37(2B) of the Income-tax Act, 1961. The Court interpreted the term broadly, considering legislative history and the introduction of Explanation 2 to section 37(2A). The decision favored the Revenue, denying the assessee's claims on both issues. No costs were awarded. en-us Mon, 14 Jan 1991 00:00:00 +0530 Tue, 08 Dec 2009 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22273 The High Court held that expenses on 'Hotel bills', 'Travelling and taxi expenses', 'Presentation items', and expenditure on eating facilities for customers constitute "entertainment expenditure" under section 37(2B) of the Income-tax Act, 1961. The Court interpreted the term broadly, considering legislative history and the introduction of Explanation 2 to section 37(2A). The decision favored the Revenue, denying the assessee's claims on both issues. No costs were awarded. Case-Laws Income Tax Mon, 14 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22273