https://www.taxtmi.com/caselaws?id=25682 The High Court upheld the Tribunal's decision, ruling that expenses on maintaining a kitchen for trade constituents were not entertainment expenditure and disallowed. However, expenses on providing tea, cold drinks, etc., to customers were deemed business expenses and allowed as deductions. The court differentiated between expenses for business needs and entertainment purposes under section 37(2B) of the Income-tax Act, 1961. en-us Wed, 24 Sep 1986 00:00:00 +0530 Sat, 30 Jan 2010 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25682 The High Court upheld the Tribunal's decision, ruling that expenses on maintaining a kitchen for trade constituents were not entertainment expenditure and disallowed. However, expenses on providing tea, cold drinks, etc., to customers were deemed business expenses and allowed as deductions. The court differentiated between expenses for business needs and entertainment purposes under section 37(2B) of the Income-tax Act, 1961. Case-Laws Income Tax Wed, 24 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25682