1981 (5) TMI 50

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....udhiana, hereinafter referred to as the AAC, in respect of asst. yr. 1975-76 and the contention is that it has been wrongly held in the first appeal that the ITO was justified in withdrawing deduction of Rs. 3,870 by resorting to the provisions of s. 154 of the IT Act, 1961, hereinafter referred to as the Act. 2. The appellant Smt. Gindori Devi derives income from commission and brokerage. At t....

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.... in the case of CIT vs. Gheru Lal Bal Chand (1978) 111 ITR 134 (P&H), he added back Rs. 3,870 to the already assessed income of Rs. 25,060. 3. The first Appellate Authority dismissed the assessee's appeal by stating that the ITO's action of allowing kitchen expenses as deduction was mistake within the purview of s. 154 of the Act in view of the judgment in the case of Gheru Lal Bal Chand. 4.....

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....Sons (1980) 14 CTR (P&H) 77 : (1980) 122 ITR 972 (P&H) in which it has been held that entertainment is hospitable treatment of guests and every act of entertainment includes hospitality. But that would not warrant the converse proposition to be correct and every hospitality would not constitute entertainment. Hospitality shown on account of obligation in the business arising as a result of an expr....