https://www.taxtmi.com/caselaws?id=36570 The court ruled in favor of the assessee, holding that the expenses incurred on refreshments, lunch, liquor, etc., served at business meetings did not constitute entertainment expenditure under section 37(2A) of the Income-tax Act, 1961. The court concluded that these expenses were necessary for holding business meetings and constituted administrative or business expenditure, rather than entertainment expenditure. en-us Thu, 17 Jul 1980 00:00:00 +0530 Tue, 23 Mar 2010 12:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36570 The court ruled in favor of the assessee, holding that the expenses incurred on refreshments, lunch, liquor, etc., served at business meetings did not constitute entertainment expenditure under section 37(2A) of the Income-tax Act, 1961. The court concluded that these expenses were necessary for holding business meetings and constituted administrative or business expenditure, rather than entertainment expenditure. Case-Laws Income Tax Thu, 17 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36570