https://www.taxtmi.com/caselaws?id=35003 The High Court upheld the Tribunal's decision to overturn the Commissioner's order under section 263, ruling that messing expenses were not entertainment expenditure but facilities for workers. The Court emphasized that messing facilities provided to employees did not constitute entertainment expenditure under section 37(2A), supporting the assessee's position. Additionally, the Court considered the minimal tax impact and adopted a pragmatic approach, ruling in favor of the assessee and highlighting the importance of overall tax impact assessment in such cases. en-us Tue, 18 Sep 2007 00:00:00 +0530 Thu, 26 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35003 The High Court upheld the Tribunal's decision to overturn the Commissioner's order under section 263, ruling that messing expenses were not entertainment expenditure but facilities for workers. The Court emphasized that messing facilities provided to employees did not constitute entertainment expenditure under section 37(2A), supporting the assessee's position. Additionally, the Court considered the minimal tax impact and adopted a pragmatic approach, ruling in favor of the assessee and highlighting the importance of overall tax impact assessment in such cases. Case-Laws Income Tax Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35003