1990 (11) TMI 116 - HC - Income Tax

Summary

The High Court of Allahabad ruled that messing expenses are not considered entertainment expenditure under section 37(2B) of the Income-tax Act, 1961. The Tribunal disallowed part of the claimed amount but allowed the rest. The court followed a Full Bench decision stating that all types of entertainment expenditure fall under the sub-section. The judgment favored the Revenue and went against the assessee.