https://www.taxtmi.com/caselaws?id=28896 Messing and tea expenses were treated as not constituting entertainment expenditure for disallowance purposes under the Income-tax Act, following an earlier Gujarat HC view and the analysis recorded in the note. The note also states that additional grounds before the Tribunal cannot be used to introduce a new and distinct subject-matter beyond the scope of the original appeal after limitation has expired, unless sufficient cause for delay is shown and condonation is granted; on that basis, the Tribunal's refusal to entertain the belated grounds was upheld. en-us Tue, 16 Jun 1981 00:00:00 +0530 Mon, 08 Mar 2010 14:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28896 Messing and tea expenses were treated as not constituting entertainment expenditure for disallowance purposes under the Income-tax Act, following an earlier Gujarat HC view and the analysis recorded in the note. The note also states that additional grounds before the Tribunal cannot be used to introduce a new and distinct subject-matter beyond the scope of the original appeal after limitation has expired, unless sufficient cause for delay is shown and condonation is granted; on that basis, the Tribunal's refusal to entertain the belated grounds was upheld. Case-Laws Income Tax Tue, 16 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28896