https://www.taxtmi.com/caselaws?id=37892 Dharmada, gaushala and pathshala receipts were held not to form part of the assessee's trading receipts because their tax character was already settled by binding Full Bench precedent, so the issue was answered for the assessee. Messing expenses incurred for constituents were treated as entertainment expenses within section 37(2A) of the Income-tax Act, 1961, since hospitality to customers and constituents falls within that concept and the amended provision disallowed the claim for the relevant assessment year, so this issue was answered for the revenue. The assessment order was restored to the extent indicated by the court. en-us Tue, 02 May 1978 00:00:00 +0530 Thu, 01 Apr 2010 16:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37892 Dharmada, gaushala and pathshala receipts were held not to form part of the assessee's trading receipts because their tax character was already settled by binding Full Bench precedent, so the issue was answered for the assessee. Messing expenses incurred for constituents were treated as entertainment expenses within section 37(2A) of the Income-tax Act, 1961, since hospitality to customers and constituents falls within that concept and the amended provision disallowed the claim for the relevant assessment year, so this issue was answered for the revenue. The assessment order was restored to the extent indicated by the court. Case-Laws Income Tax Tue, 02 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37892