1990 (11) TMI 116

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....C. J. -Under section 256 (2) of the Income-tax Act, 1961, the Tribunal has stated the following two questions : "1. Whether, on the facts and in the circumstances of the case, the amount of Rs. 12,000 spent on messing (Rasoi) could not be called expenditure in the nature of entertainment expenditure within the meaning of section 37(2B) of the Income-tax Act, 1961 ? 2. Whether, on the facts a....

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....r (remaining amount) spent on providing messing to the constituents. The Tribunal disallowed the sum of Rs. 5,105 but allowed the other amount holding that since messing expenditure is not in the nature of entertainment expenses, it cannot be disallowed by virtue of sub-section (2B) of section 37. Sub-section (2B) of section 37 reads as follows : "Notwithstanding anything contained in this sect....