https://www.taxtmi.com/caselaws?id=22920 Messing expenditure incurred for constituents was treated as expenditure in the nature of entertainment expenditure under section 37(2B) of the Income-tax Act, 1961. Applying the binding Full Bench view that the expression covers even modest or frugal expenditure, the court held that such spending fell within the statutory prohibition. The disallowance was therefore justified. en-us Wed, 14 Nov 1990 00:00:00 +0530 Tue, 15 Dec 2009 13:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22920 Messing expenditure incurred for constituents was treated as expenditure in the nature of entertainment expenditure under section 37(2B) of the Income-tax Act, 1961. Applying the binding Full Bench view that the expression covers even modest or frugal expenditure, the court held that such spending fell within the statutory prohibition. The disallowance was therefore justified. Case-Laws Income Tax Wed, 14 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22920