https://www.taxtmi.com/caselaws?id=28495 Expenditure on maintaining a guest house that provided only basic food and shelter to business visitors at a remote location was not entertainment expenditure, because it involved no amusement or gratification and was therefore deductible as business expenditure. The write-off of an advance to an Employees' Co-operative Society was not allowable as a bad debt or business deduction, because a deductible bad debt must arise in the course of trade or business and, if recovered, would have formed part of taxable profits; the advance did not meet that test and was not claimed in the relevant year as business expenditure. en-us Fri, 17 Dec 1971 00:00:00 +0530 Tue, 23 Feb 2010 11:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28495 Expenditure on maintaining a guest house that provided only basic food and shelter to business visitors at a remote location was not entertainment expenditure, because it involved no amusement or gratification and was therefore deductible as business expenditure. The write-off of an advance to an Employees' Co-operative Society was not allowable as a bad debt or business deduction, because a deductible bad debt must arise in the course of trade or business and, if recovered, would have formed part of taxable profits; the advance did not meet that test and was not claimed in the relevant year as business expenditure. Case-Laws Income Tax Fri, 17 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28495