https://www.taxtmi.com/caselaws?id=27117 The court ruled in favor of the assessee and against the Revenue, holding that the messing expenses claimed were not entertainment expenditure under Section 37(2B) of the Income-tax Act, 1961. The Tribunal was directed to reassess the allowable messing expenses based on the finding that they were not entertainment expenditure. The court also clarified that Explanation 2 to Section 37(2A) was not applicable to assessments completed before April 1, 1976. The parties were to bear their own costs, and the court's answers were to be returned to the Tribunal. en-us Wed, 24 Apr 1985 00:00:00 +0530 Wed, 10 Feb 2010 17:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27117 The court ruled in favor of the assessee and against the Revenue, holding that the messing expenses claimed were not entertainment expenditure under Section 37(2B) of the Income-tax Act, 1961. The Tribunal was directed to reassess the allowable messing expenses based on the finding that they were not entertainment expenditure. The court also clarified that Explanation 2 to Section 37(2A) was not applicable to assessments completed before April 1, 1976. The parties were to bear their own costs, and the court's answers were to be returned to the Tribunal. Case-Laws Income Tax Wed, 24 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27117