https://www.taxtmi.com/caselaws?id=55914 The Tribunal upheld the disallowance of expenses claimed by the assessee for providing tea, cold drinks, etc., to customers' representatives as entertainment expenses under s. 37(2A) of the Income Tax Act, based on Explanation 2. The Tribunal rejected the argument that such expenses were for commercial expediency, stating that hospitality, including provision of food or beverages, falls under entertainment expenditure. The decision clarified that even basic amenities provided to customers constitute entertainment expenses, affirming the disallowance of the claimed expenses. en-us Mon, 15 Apr 1991 00:00:00 +0530 Tue, 30 Nov 2010 16:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55914 The Tribunal upheld the disallowance of expenses claimed by the assessee for providing tea, cold drinks, etc., to customers' representatives as entertainment expenses under s. 37(2A) of the Income Tax Act, based on Explanation 2. The Tribunal rejected the argument that such expenses were for commercial expediency, stating that hospitality, including provision of food or beverages, falls under entertainment expenditure. The decision clarified that even basic amenities provided to customers constitute entertainment expenses, affirming the disallowance of the claimed expenses. Case-Laws Income Tax Mon, 15 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55914