https://www.taxtmi.com/caselaws?id=29612 The court ruled in favor of the assessee, holding that the entertainment allowance paid to the directors was considered part of their salary and not entertainment expenditure of the company. The court awarded costs and counsel's fee to the assessee, concluding the judgment in their favor. en-us Wed, 01 Oct 1980 00:00:00 +0530 Mon, 15 Mar 2010 11:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29612 The court ruled in favor of the assessee, holding that the entertainment allowance paid to the directors was considered part of their salary and not entertainment expenditure of the company. The court awarded costs and counsel's fee to the assessee, concluding the judgment in their favor. Case-Laws Income Tax Wed, 01 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29612