1981 (12) TMI 80

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..... , 1981, partly retained the disallowance made by the Income-tax Officer(ITO for short) on account of messing expenses which were treated as entertainment expenses. 2. We have heard both the sides. We have perused the papers placed before us. Admittedly, the assessee derived income from dalali on cotton, hundi and house property. It claimed that the expenses were incurred on account of customers .....

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..... by the assessee was to the ex tent of Rs. 67,104 and Rs.87,240 respectively and the claims for messing expenditure were only for Rs. 5,522 and Rs.7,448 for the two respective assessment years. Having regard to the nature and line of the business of the assessee, we are of the opinion that the claim of the assessee was within reasonable limit and the same should be allowed in full. 3. In the res .....

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