https://www.taxtmi.com/caselaws?id=28144 Expenditure on meals and light refreshments provided to trade customers in the ordinary course of business was treated as normal hospitality, not entertainment expenditure under section 37(2B) of the Income-tax Act, 1961. The settled construction of "entertainment" excludes hospitality such as meals, drinks and similar amenities when incurred as part of established business practice, trade custom, or business obligation. On that basis, such outgoings fall outside the disallowance provision and remain deductible as business expenditure. en-us Thu, 15 Jul 1982 00:00:00 +0530 Fri, 19 Feb 2010 12:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28144 Expenditure on meals and light refreshments provided to trade customers in the ordinary course of business was treated as normal hospitality, not entertainment expenditure under section 37(2B) of the Income-tax Act, 1961. The settled construction of "entertainment" excludes hospitality such as meals, drinks and similar amenities when incurred as part of established business practice, trade custom, or business obligation. On that basis, such outgoings fall outside the disallowance provision and remain deductible as business expenditure. Case-Laws Income Tax Thu, 15 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28144