https://www.taxtmi.com/caselaws?id=61146 The Tribunal ruled in favor of the appellant, finding that the ITO was not justified in withdrawing the deduction of Rs. 3,870 under section 154 of the Income Tax Act. The Tribunal held that the kitchen expenses claimed were for providing basic facilities to business constituents and not for entertainment purposes. As a result, the appellant's appeal was allowed, and the addition of Rs. 3,870 to the revised assessment was canceled. en-us Mon, 25 May 1981 00:00:00 +0530 Tue, 11 Jan 2011 11:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61146 The Tribunal ruled in favor of the appellant, finding that the ITO was not justified in withdrawing the deduction of Rs. 3,870 under section 154 of the Income Tax Act. The Tribunal held that the kitchen expenses claimed were for providing basic facilities to business constituents and not for entertainment purposes. As a result, the appellant's appeal was allowed, and the addition of Rs. 3,870 to the revised assessment was canceled. Case-Laws Income Tax Mon, 25 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61146