https://www.taxtmi.com/caselaws?id=28798 The court held that the disallowance of Rs. 15,680 under section 37(2A) of the Income-tax Act, 1961 was not fully justified, allowing only Rs. 12,156 to be disallowed. It ruled that certain expenses claimed by the assessee were not entertainment expenditure. Additionally, the court found that expenses on Ganeshji ki Puja amounting to Rs. 958 were allowable as business expenditure under section 37(1), as they were customary for Hindu traders and connected with the trade. Each party was directed to bear their own costs. en-us Tue, 20 Jul 1982 00:00:00 +0530 Thu, 25 Feb 2010 17:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28798 The court held that the disallowance of Rs. 15,680 under section 37(2A) of the Income-tax Act, 1961 was not fully justified, allowing only Rs. 12,156 to be disallowed. It ruled that certain expenses claimed by the assessee were not entertainment expenditure. Additionally, the court found that expenses on Ganeshji ki Puja amounting to Rs. 958 were allowable as business expenditure under section 37(1), as they were customary for Hindu traders and connected with the trade. Each party was directed to bear their own costs. Case-Laws Income Tax Tue, 20 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28798