https://www.taxtmi.com/caselaws?id=28341 The High Court ruled against the assessee, determining that the expenditure incurred for providing food and drinks to members of the ship crew and other constituents and customers constituted entertainment expenditure under Section 37(2A) of the Income Tax Act. The Court held that such expenses, even if related to business needs, fell within the ambit of entertainment expenditure subject to partial disallowance. The Commissioner of Income Tax was awarded costs and counsel fees. en-us Mon, 07 Jul 1980 00:00:00 +0530 Sat, 20 Feb 2010 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28341 The High Court ruled against the assessee, determining that the expenditure incurred for providing food and drinks to members of the ship crew and other constituents and customers constituted entertainment expenditure under Section 37(2A) of the Income Tax Act. The Court held that such expenses, even if related to business needs, fell within the ambit of entertainment expenditure subject to partial disallowance. The Commissioner of Income Tax was awarded costs and counsel fees. Case-Laws Income Tax Mon, 07 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28341