https://www.taxtmi.com/caselaws?id=37837 The High Court held that the messing charges and tea and pan expenses incurred by the assessee firm were not entertainment expenditures under section 37(2B) of the Income Tax Act. The expenses were deemed essential to the business rather than entertainment, allowing for their deduction under section 37(1). The revenue was directed to bear the costs of the assessee. en-us Fri, 07 Oct 1977 00:00:00 +0530 Thu, 01 Apr 2010 12:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37837 The High Court held that the messing charges and tea and pan expenses incurred by the assessee firm were not entertainment expenditures under section 37(2B) of the Income Tax Act. The expenses were deemed essential to the business rather than entertainment, allowing for their deduction under section 37(1). The revenue was directed to bear the costs of the assessee. Case-Laws Income Tax Fri, 07 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37837