1991 (1) TMI 91 - HC - Income Tax

Summary

The High Court of Allahabad held that rasoi expenses incurred on customers cannot be considered as entertainment expenditure. The decision was based on a Full Bench decision of the court. The argument that part of the expenses was for employees was rejected as it was not raised before the authorities. The Tribunal's decision was upheld, ruling in favor of the Revenue and against the assessee. No costs were awarded.