https://www.taxtmi.com/caselaws?id=28143 The High Court ruled in favor of the assessee, holding that the claimed deduction of Rs. 7,359 for expenses on providing tea and cool drinks to customers was not entertainment expenditure under the Income-tax Act, 1961. The Court emphasized that the categorization of such expenses depended on the specific circumstances of each case and noted that disallowing minor claims should not be exaggerated. The decision aligned with the Tribunal's ruling and concluded that the claimed deduction was valid, without issuing any costs order due to the absence of representation from the assessee. en-us Tue, 19 Apr 1983 00:00:00 +0530 Fri, 19 Feb 2010 12:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28143 The High Court ruled in favor of the assessee, holding that the claimed deduction of Rs. 7,359 for expenses on providing tea and cool drinks to customers was not entertainment expenditure under the Income-tax Act, 1961. The Court emphasized that the categorization of such expenses depended on the specific circumstances of each case and noted that disallowing minor claims should not be exaggerated. The decision aligned with the Tribunal's ruling and concluded that the claimed deduction was valid, without issuing any costs order due to the absence of representation from the assessee. Case-Laws Income Tax Tue, 19 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28143