1976 (4) TMI 5

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....Decisions)<br>Dated:- 5-4-1976<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : G. K. GOVINDA BHAT., M. N. VENKATACHALAIAH&nbsp; JUDGMENT GOVINDA BHAT C.J.-This is an application under s. 256(2) of th....

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....e of entertainment and, therefore, the restrictions laid down under s. 37(2A) of the Act is not applicable to the said expenditure. The Tribunal has come to the conclusion that expenditure incurred....