https://www.taxtmi.com/caselaws?id=24392 The court affirmed the disallowance of Rs. 7,190 expenditure under section 37(2B) of the Income-tax Act, 1961, as "entertainment expenditure." It held that any expenditure for customer messing falls within the scope of entertainment expenditure, aligning with the legislative intent to restrict such expenses. The decision was based on the broad interpretation of "entertainment expenditure" encompassing all hospitality expenses, irrespective of scale, in line with previous case law. The matter was remanded for further proceedings consistent with this ruling. en-us Tue, 20 Dec 1988 00:00:00 +0530 Tue, 19 Jan 2010 16:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24392 The court affirmed the disallowance of Rs. 7,190 expenditure under section 37(2B) of the Income-tax Act, 1961, as "entertainment expenditure." It held that any expenditure for customer messing falls within the scope of entertainment expenditure, aligning with the legislative intent to restrict such expenses. The decision was based on the broad interpretation of "entertainment expenditure" encompassing all hospitality expenses, irrespective of scale, in line with previous case law. The matter was remanded for further proceedings consistent with this ruling. Case-Laws Income Tax Tue, 20 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24392