1991 (1) TMI 91

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....tion under section 256(2) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the rasoi expenses of Rs. 14,227 incurred on the assessee's customers could not be disallowed as entertainment expenditure within the meaning of section 37(2B) of the Income-tax Act, 1961 ?" This question is concluded against th....