1986 (2) TMI 55

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as " the Tribunal"), the following question has been referred for the opinion of this court: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenditure of Rs. 3,945 incurred on providing meals to its trade constituents and tea and soft drinks, etc., to the c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eal held that the expenses are not in the nature of entertainment and, accordingly, he deleted the addition. The Tribunal while dismissing the departmental appeal has referred the aforesaid question for the opinion of this court. We find that this case is fully covered by the decision of this court in Devichand Bastimal v. CIT[1985] 156 ITR 166 (Raj). In that case, the assessee was carrying on ....