https://www.taxtmi.com/caselaws?id=58201 The ITAT partly allowed the appeal, modifying the disallowances under sections 37(2A) and 37(4). It directed the assessing officer to exclude a portion of the entertainment expenditure incurred on serving customers visiting sales offices from disallowance under section 37(2A). Additionally, the ITAT held that the provisions of section 37(5) cover any accommodation maintained by the assessee for lodging or boarding, rejecting the exclusion of running expenses for the guest house. The matter was set aside for re-examination by the assessing officer based on legal interpretations and precedents discussed. en-us Wed, 07 Jun 1989 00:00:00 +0530 Fri, 17 Dec 2010 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58201 The ITAT partly allowed the appeal, modifying the disallowances under sections 37(2A) and 37(4). It directed the assessing officer to exclude a portion of the entertainment expenditure incurred on serving customers visiting sales offices from disallowance under section 37(2A). Additionally, the ITAT held that the provisions of section 37(5) cover any accommodation maintained by the assessee for lodging or boarding, rejecting the exclusion of running expenses for the guest house. The matter was set aside for re-examination by the assessing officer based on legal interpretations and precedents discussed. Case-Laws Income Tax Wed, 07 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58201