https://www.taxtmi.com/caselaws?id=25614 Customer refreshments supplied during business visits, including tea, coffee, pan and meals, do not constitute entertainment expenditure where they are incurred in the ordinary course of business and are not entertainment in nature. Such outgoings remain deductible business expenditure and fall outside the disallowance applicable to entertainment expenditure under the Income-tax Act. en-us Thu, 18 Sep 1986 00:00:00 +0530 Fri, 29 Jan 2010 17:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25614 Customer refreshments supplied during business visits, including tea, coffee, pan and meals, do not constitute entertainment expenditure where they are incurred in the ordinary course of business and are not entertainment in nature. Such outgoings remain deductible business expenditure and fall outside the disallowance applicable to entertainment expenditure under the Income-tax Act. Case-Laws Income Tax Thu, 18 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25614