https://www.taxtmi.com/caselaws?id=55361 Customary tea and refreshment provided to employees and customers was treated as incidental office provision, not entertainment expenditure, because the amounts were small, neither lavish nor wasteful, and formed part of long-standing business practice. Relying on Gujarat High Court authority, the Tribunal held that such expenses did not fall within the disallowance for entertainment expenditure under Section 37(2B). The document also records that the question of law was not referred to the High Court for opinion, and the Tribunal's view on non-entertainment treatment was left undisturbed. en-us Mon, 22 Nov 1976 00:00:00 +0530 Fri, 26 Nov 2010 16:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55361 Customary tea and refreshment provided to employees and customers was treated as incidental office provision, not entertainment expenditure, because the amounts were small, neither lavish nor wasteful, and formed part of long-standing business practice. Relying on Gujarat High Court authority, the Tribunal held that such expenses did not fall within the disallowance for entertainment expenditure under Section 37(2B). The document also records that the question of law was not referred to the High Court for opinion, and the Tribunal's view on non-entertainment treatment was left undisturbed. Case-Laws Income Tax Mon, 22 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55361