https://www.taxtmi.com/caselaws?id=61142 The ITAT Chandigarh partially allowed the appeal, permitting the deduction of Rs. 2,500 as a business decision and removing the disallowance of Rs. 770 as it was not entertainment expenditure. Other grounds were deemed withdrawn as they were not pursued before the tribunal. en-us Wed, 17 Dec 1980 00:00:00 +0530 Tue, 11 Jan 2011 11:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61142 The ITAT Chandigarh partially allowed the appeal, permitting the deduction of Rs. 2,500 as a business decision and removing the disallowance of Rs. 770 as it was not entertainment expenditure. Other grounds were deemed withdrawn as they were not pursued before the tribunal. Case-Laws Income Tax Wed, 17 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61142