https://www.taxtmi.com/caselaws?id=25141 The High Court ruled in favor of the assessee on all three issues. The deductions claimed for expenditure on tea, tiffin, and refreshments, boarding and lodging facilities, and provision for gratuity were allowed. The court held that the expenses were deductible as they were for hospitality and business purposes, not entertainment or guest house expenditure. The Tribunal's decisions were upheld, and the application for a certificate for appeal to the Supreme Court was rejected. en-us Mon, 22 Jun 1987 00:00:00 +0530 Mon, 25 Jan 2010 16:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25141 The High Court ruled in favor of the assessee on all three issues. The deductions claimed for expenditure on tea, tiffin, and refreshments, boarding and lodging facilities, and provision for gratuity were allowed. The court held that the expenses were deductible as they were for hospitality and business purposes, not entertainment or guest house expenditure. The Tribunal's decisions were upheld, and the application for a certificate for appeal to the Supreme Court was rejected. Case-Laws Income Tax Mon, 22 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25141