https://www.taxtmi.com/caselaws?id=29238 Food supplied to employees as part of the employment arrangement was treated as a workmen's perquisite forming part of wages, and the related expenditure was therefore deductible from business income. The disallowance was unsustainable because there was no categorical finding that the expenditure had not been incurred, and the partial allowance by the appellate authority showed the claim was not disbelieved. The amount claimed was also found not improbable on the facts, including its comparison with the allowance made in the succeeding year, so the deduction was allowed in favour of the assessee. en-us Mon, 22 Dec 1980 00:00:00 +0530 Thu, 11 Mar 2010 15:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29238 Food supplied to employees as part of the employment arrangement was treated as a workmen's perquisite forming part of wages, and the related expenditure was therefore deductible from business income. The disallowance was unsustainable because there was no categorical finding that the expenditure had not been incurred, and the partial allowance by the appellate authority showed the claim was not disbelieved. The amount claimed was also found not improbable on the facts, including its comparison with the allowance made in the succeeding year, so the deduction was allowed in favour of the assessee. Case-Laws Income Tax Mon, 22 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29238