https://www.taxtmi.com/caselaws?id=39112 The court held that the expenses incurred by the assessee were not in the nature of entertainment expenditure and were allowable beyond the limited extent of Rs. 5,000 under section 37(2A) of the Income-tax Act. The court rejected the references and directed the Commissioner to pay costs to the assessees. en-us Wed, 12 Nov 1975 00:00:00 +0530 Tue, 13 Apr 2010 10:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39112 The court held that the expenses incurred by the assessee were not in the nature of entertainment expenditure and were allowable beyond the limited extent of Rs. 5,000 under section 37(2A) of the Income-tax Act. The court rejected the references and directed the Commissioner to pay costs to the assessees. Case-Laws Income Tax Wed, 12 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39112