1978 (3) TMI 125

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....ssing expenses of Rs. 9,677 as entertainment expenses. 2. The AAC confirmed the ITO 's disallowance, referring, Inter alia, to the Kerala High Court decision in 106 ITR 610(Veeriah Reddiar). 3. Before us, the learned Representative for the assessee submitted that the assessee, which carried on business as commission agent in cloth, had necessarily to provide tea, snacks and simple meals to t....