1978 (4) TMI 121 - AT - Income Tax

Summary

The ITAT Delhi-E dismissed the departmental appeal against the allowance of Rs. 3,090 as entertainment expenses, ruling that expenses on tea and cold drinks provided to staff and customers were not lavish and therefore not entertainment expenses. The appeal was based on the decision in Patel Bros. vs. CIT(1). The appeal was dismissed, following the Gujarat High Court's decision in Patel Bros.(1).