https://www.taxtmi.com/caselaws?id=29242 Customary business hospitality such as tea, coffee, pan, cool drinks and similar refreshments supplied to customers was held not to be entertainment expenditure under section 37(2A) or section 37(2B) of the Income-tax Act, 1961. The court accepted that ordinary courtesies extended in the course of business do not, by themselves, acquire the character of entertainment expenditure. The questions referred were answered in favour of the assessee, and the reference was disposed of accordingly. en-us Fri, 19 Dec 1980 00:00:00 +0530 Thu, 11 Mar 2010 15:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29242 Customary business hospitality such as tea, coffee, pan, cool drinks and similar refreshments supplied to customers was held not to be entertainment expenditure under section 37(2A) or section 37(2B) of the Income-tax Act, 1961. The court accepted that ordinary courtesies extended in the course of business do not, by themselves, acquire the character of entertainment expenditure. The questions referred were answered in favour of the assessee, and the reference was disposed of accordingly. Case-Laws Income Tax Fri, 19 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29242