https://www.taxtmi.com/caselaws?id=27153 The High Court of GUJARAT ruled in favor of the assessee, holding that messing expenses could not be disallowed under section 37(2B) of the Income-tax Act, 1961. The court found that the provision in Explanation 2 excluded such expenses from the scope of entertainment expenditure. The court did not address the second question due to the absence of an appeal by the assessee. The judgment favored the assessee over the Revenue on the first question, leaving the second question unanswered. en-us Thu, 27 Jun 1985 00:00:00 +0530 Thu, 11 Feb 2010 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27153 The High Court of GUJARAT ruled in favor of the assessee, holding that messing expenses could not be disallowed under section 37(2B) of the Income-tax Act, 1961. The court found that the provision in Explanation 2 excluded such expenses from the scope of entertainment expenditure. The court did not address the second question due to the absence of an appeal by the assessee. The judgment favored the assessee over the Revenue on the first question, leaving the second question unanswered. Case-Laws Income Tax Thu, 27 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27153