https://www.taxtmi.com/caselaws?id=37758 Expenditure on fooding was analysed by splitting the claim between meals supplied to constituents and meals provided to low-paid employees who stayed at the shop during the day. Only the portion attributable to constituents was treated as entertainment expenditure and brought within the restriction under section 37A of the Income-tax Act. The balance, being incurred for the upkeep of employees, was accepted as business expenditure and not disallowed on that ground. The claim was therefore allowed only to the extent of the employee-related and otherwise permissible expenditure, while the constituent-related amount was disallowed. en-us Fri, 14 Jul 1978 00:00:00 +0530 Wed, 31 Mar 2010 18:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37758 Expenditure on fooding was analysed by splitting the claim between meals supplied to constituents and meals provided to low-paid employees who stayed at the shop during the day. Only the portion attributable to constituents was treated as entertainment expenditure and brought within the restriction under section 37A of the Income-tax Act. The balance, being incurred for the upkeep of employees, was accepted as business expenditure and not disallowed on that ground. The claim was therefore allowed only to the extent of the employee-related and otherwise permissible expenditure, while the constituent-related amount was disallowed. Case-Laws Income Tax Fri, 14 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37758