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    <title>1990 (12) TMI 58 - ALLAHABAD High Court</title>
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    <description>The High Court of Allahabad held that expenditure on providing food to customers is not disallowed as entertainment expenditure under section 37(2B) of the Income-tax Act, 1961. The court ruled that such expenditure is admissible under section 37 of the Act, particularly when providing food to staff. The Tribunal has the authority to address staff-related expenditure in its final orders under section 260 of the Act.</description>
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    <pubDate>Mon, 10 Dec 1990 00:00:00 +0530</pubDate>
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      <description>The High Court of Allahabad held that expenditure on providing food to customers is not disallowed as entertainment expenditure under section 37(2B) of the Income-tax Act, 1961. The court ruled that such expenditure is admissible under section 37 of the Act, particularly when providing food to staff. The Tribunal has the authority to address staff-related expenditure in its final orders under section 260 of the Act.</description>
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