https://www.taxtmi.com/caselaws?id=26862 The High Court ruled in favor of the assessee, determining that messing expenses were not entertainment expenditure under the Income-tax Act, 1961. However, the court sided with the Revenue, upholding the disallowance of hotel expenses. The parties were directed to bear their own costs, and a copy of the judgment was to be sent to the Tribunal. en-us Mon, 15 Jul 1985 00:00:00 +0530 Tue, 09 Feb 2010 10:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26862 The High Court ruled in favor of the assessee, determining that messing expenses were not entertainment expenditure under the Income-tax Act, 1961. However, the court sided with the Revenue, upholding the disallowance of hotel expenses. The parties were directed to bear their own costs, and a copy of the judgment was to be sent to the Tribunal. Case-Laws Income Tax Mon, 15 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26862