1976 (4) TMI 5

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..... (s) : G. K. GOVINDA BHAT., M. N. VENKATACHALAIAH JUDGMENT GOVINDA BHAT C.J.-This is an application under s. 256(2) of the I.T. Act, 1961, made by the Commissioner of Income-tax, Karnataka-I, Ban .....

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..... 2A) of the Act is not applicable to the said expenditure. The Tribunal has come to the conclusion that expenditure incurred at the general body meeting cannot be regarded as entertainment expenditur .....

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