https://www.taxtmi.com/caselaws?id=61108 The Appellate Tribunal ITAT Chandigarh ruled in favor of the assessee in a case involving the addition of expenses by the Income Tax Officer (ITO) for the years 1975-76 and 1976-77. The Tribunal held that the expenses on free passes and kharach tea were allowable business expenses and not entertainment costs, as contended by the Revenue. While the deletion of these expenses by the Appellate Assistant Commissioner (AAC) was upheld, the Tribunal reinstated the addition for tea expenses as entertainment expenditure due to lack of proof that some were for employees. The appeals were allowed in part, with the AAC's decision upheld for entertainment tax but reversed for tea expenses. en-us Wed, 18 Apr 1979 00:00:00 +0530 Mon, 10 Jan 2011 18:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61108 The Appellate Tribunal ITAT Chandigarh ruled in favor of the assessee in a case involving the addition of expenses by the Income Tax Officer (ITO) for the years 1975-76 and 1976-77. The Tribunal held that the expenses on free passes and kharach tea were allowable business expenses and not entertainment costs, as contended by the Revenue. While the deletion of these expenses by the Appellate Assistant Commissioner (AAC) was upheld, the Tribunal reinstated the addition for tea expenses as entertainment expenditure due to lack of proof that some were for employees. The appeals were allowed in part, with the AAC's decision upheld for entertainment tax but reversed for tea expenses. Case-Laws Income Tax Wed, 18 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61108