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2003 (3) TMI 284 - ITAT DELHI-D
Extract:
.......its business more efficiently and for the entertainment of guests at various branches cannot be termed as entertainment expenditure. 52. In view of the aforesaid pronouncements, the claim of the assessee deserves to be allowed and the ground of appeal is accordingly decided in favour of the assessee. 53. In the result, the appeal is partly allowed.