1981 (12) TMI 80 - AT - Income Tax

Summary

The Appellate Tribunal ITAT Indore allowed the appeals by the assessee regarding disallowance of messing expenses treated as entertainment expenses by the Income-tax Officer. The Tribunal held that the expenses were reasonable and should be allowed in full, considering the nature of the assessee's business. The appeals were allowed in full. (Case citation: 1981 (12) TMI 80 - ITAT INDORE)