2002 (8) TMI 61

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..... ate Tribunal, Delhi Bench "E", has referred under section 256(l) of the Income-tax Act, 1961 (for short "the Act"), the following questions for our opinion: "1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in allowing the rasoi expenses amounting to Rs. 4,000 in branch at Gondia claimed by the assessee as an admissible deduction by holding that it is .....

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..... 65. In the said decision, it has been held that the provision of ordinary meals to outstation customers, according to established business practice, could not be treated as entertainment expenditure. In the present case, as noticed above, the Tribunal has found that the expenses incurred by the assessee were small courtesies, extended to their customers and, therefore, could not be treated as en .....

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