1985 (4) TMI 331

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e out of its order dated 28-3-1977 passed in Income-tax Appeal No. 278 (Jp.) 1976-77 relating to the assessment year 1974-75: Whether, on the facts and in circumstances of the case, the Tribunal is right in holding that the fooding and tea expenses of ₹ 7,269 Incurred by the firm In providing tea, etc., to Its adatias and customers were in the nature of entertainment expenses within the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o. Ltd. [1977] 106 ITR 424 (Guj.) and Brij Raman Dass Sons v. CIT [1976] 104 ITR 541 (All.). 3. In Devichand Bastimal v. CIT [DB IT Reference No. 9 of 1977] and Bhanwar Lal v. CIT [DB IT Reference No. 42 of 1977, dated 24-4-1985] we have held that the expenses incurred on food, tea, etc., to the outside constituent customers viz., messing expenses, are not entertainment expenses and are .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X