https://www.taxtmi.com/caselaws?id=59278 The Tribunal allowed the Department's application and restored the Income Tax Officer's order classifying the expenditure as entertainment expenditure. This decision was based on the retrospective amendment broadening the definition of entertainment expenditure to include the provision of any form of food or beverages, rejecting the assessee's arguments against the applicability of Explanation 2. The Tribunal emphasized that the legislative intent encompassed all types of food or beverages under entertainment expenditure, dismissing the assessee's contentions regarding hospitality and expenses on employees. en-us Wed, 10 Oct 1984 00:00:00 +0530 Mon, 27 Dec 2010 15:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59278 The Tribunal allowed the Department's application and restored the Income Tax Officer's order classifying the expenditure as entertainment expenditure. This decision was based on the retrospective amendment broadening the definition of entertainment expenditure to include the provision of any form of food or beverages, rejecting the assessee's arguments against the applicability of Explanation 2. The Tribunal emphasized that the legislative intent encompassed all types of food or beverages under entertainment expenditure, dismissing the assessee's contentions regarding hospitality and expenses on employees. Case-Laws Income Tax Wed, 10 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59278