https://www.taxtmi.com/caselaws?id=38503 The High Court ruled that kitchen expenses incurred by the firm were subject to the limits set by section 37(2A) of the Income-tax Act, considering them akin to entertainment expenditure. However, receipts from Gaushala and Dharmada accounts were not considered income of the firm, as the majority of the amount was spent on charitable purposes. The court favored the firm on this issue, leading to no order as to costs due to the divided success of the parties. en-us Thu, 28 Oct 1976 00:00:00 +0530 Tue, 06 Apr 2010 17:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38503 The High Court ruled that kitchen expenses incurred by the firm were subject to the limits set by section 37(2A) of the Income-tax Act, considering them akin to entertainment expenditure. However, receipts from Gaushala and Dharmada accounts were not considered income of the firm, as the majority of the amount was spent on charitable purposes. The court favored the firm on this issue, leading to no order as to costs due to the divided success of the parties. Case-Laws Income Tax Thu, 28 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38503