1978 (4) TMI 121

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..... 407 as business promotion expenses. The ITO considered these expenses amounting to Rs. 3,909 as entertainment expenses and holding the same as inadmissible disallowed the same 3. In appeal it was submitted before AAC that the assessee had only provided tea and cold drinks to the staff and the customers and the expenses were not of lavish nature and did not amount to entertainment expenses. The A .....

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..... as also urged that as two interpretations are possible, the one in favour of the assessee should be adopted. Reliance is also placed in the case of CIT vs. Vegetable Products Ltd.(4). 6. We have considered the submissions made before us by the learned representatives of the parties. The assessee provided tea and cold drinks etc. to its customers and the employees. The expenses are not of lavish .....

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