1978 (7) TMI 93

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....gistered firm carrying on business of commission agent for handloom cloth at Maunnath Bhanjan, in the District of Azamgarh. It claimed that its customers came to Maunnath Bhanjan from various parts of the country to make purchases through it. The assessee had to provide them with meals when they stayed at Maunnath Bhanjan. The expenditure incurred by way of entertainment of serving tea, pan, etc.,....

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....[1979] 116 ITR 606 (All)] this court further held that expenditure incurred in serving meals, etc., to customers was equally an entertainment expenditure. These decisions are binding on us. Learned counsel for the assessee relied on a decision of the Gujarat High Court in CIT v. Patel Brothers & Co. Ltd. [1977] 106 ITR 424 and also a decision of the Tribunal, Delhi Bench in M/s. Devi Singh Bhan....