9911796707
TMI Blog1985 (6) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ns have been referred to us for our opinion : " (1) Whether, on the facts and in the circumstances of the case the Tribunal was right in law in coming to the conclusion that the messing expense were not disallowable under section 37(2B) of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in the nature of entertainment expenditure incurred within India by any assessee after the 28th day of February, 1970." It should be further recalled that by the aforesaid Finance Act, Explanation to sub-section (2A), as it then stood, was sought to be amended so as to make the Explanation applicable for purposes of this sub-section (2B). Now, this old sub-section (2B) was omitted by the Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. April 1, 1976. It reads as under : " Explanation 2.-For the removal of doubts, it is hereby declared that for the purposes of this sub-section and subsection (2B), as it stood before the 1st day of April, 1977, 'entertainment expenditure' includes expenditure on provision of hospitality of every kind by the assessee to any person, whether by way of provision of food or beverages or in, any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees were required to be provided with food and living facilities. We also gather from the order of the Commissioner (Appeals) that the assessee was claiming on this count an amount of Rs. 49,462 as messing expenses. The Commissioner substantially allowed this claim by restricting the disallowance to Rs. 3,000. This fact is not controverted by the Department before the Tribunal which was concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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