https://www.taxtmi.com/caselaws?id=55814 The Appellate Tribunal allowed the deduction claimed by the assessee for messing expenses, overturning the decisions of the lower authorities. The Tribunal found that the expenses were reimbursement to partners for providing messing to customers, not remuneration, based on the firm's turnover and income figures supporting the possibility of incurring such expenses. Affidavits confirmed that partners indeed provided messing services. Therefore, the Tribunal concluded that the claimed amount was justified, and the deduction of Rs. 4,000 was allowed, leading to the success of the assessee's appeal. en-us Mon, 26 May 1980 00:00:00 +0530 Tue, 30 Nov 2010 12:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55814 The Appellate Tribunal allowed the deduction claimed by the assessee for messing expenses, overturning the decisions of the lower authorities. The Tribunal found that the expenses were reimbursement to partners for providing messing to customers, not remuneration, based on the firm's turnover and income figures supporting the possibility of incurring such expenses. Affidavits confirmed that partners indeed provided messing services. Therefore, the Tribunal concluded that the claimed amount was justified, and the deduction of Rs. 4,000 was allowed, leading to the success of the assessee's appeal. Case-Laws Income Tax Mon, 26 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55814