1980 (3) TMI 120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....les promotion expenditure of Rs. 4,655 in the Head Office atDelhi, Rs. 63 in the branch office atBombayand Rs. 145 in the branch office atCalcutta. These three amounts were disallowed by the ITO on the ground that the expenditure was in the nature of entertainment. 2. On appeal, the AAC observed that the expenditure incurred was for providing tea, cold drinks etc. to the visiting customers out of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vt. Ltd. in that case the question for consideration before the Tribunal was whether a sum of Rs. 5,286 on account of messing expenses which was disallowed by the ITO but which was allowed by the AAC was to be treated as entertainment expenditure or not. The Revenue came in appeal before the Tribunal and has relied on the decision of the Allahabad High Court in Brij Raman Das & Sons vs. CIT(2). Th....