9911796707
TMI Blog1984 (10) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... es before the Tribunal was whether certain expenditure incurred by the assessee could be considered as entertainment expenditure. The Tribunal found that the ratio of the Bombay High Court decision in the case of CIT vs. Shah Nanji Nagsi 1978 CTR (Bom) 305 : (1979) 116 ITR (Bom) would be applicable to the facts of the case and so they upheld the findings of the CIT (A) that the amount was not ente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We have heard Shri Roy Alphonso for the Department and Shri Trivedi for the assessee. Having heard them, we are of opinion that the misc. application should be allowed. The Tribunal has found, as a matter of fact, that the ratio of the decision in the case of shah Nanji Nagsi would be applicable. That means the Tribunal has found that the expenditure incurred by the assessee was on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision of hospitality of every kind by the assessee to any person, whether by way of provision of food or beverages or in any other manner whatsoever and whether or not such provision is made by reason of any express or implied contract or custom or usage of trade, but does not include expenditure on food or beverages provided by the assessee to his employees in office, factory or other place of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had got relief before the Tribunal only by seeking to apply the ratio of the Bombay High Court decision in the case of shah Nanji Nagsi. That case has laid down that hospitality, as already stated, would not amount to entertainment expenditure in all cases. Having persuaded the Tribunal to accept of the assessee's case that there was mere hospitality, it is no open now to state that there was no h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment expenditure. We have already noted that the ambit of the Explanation is indeed very wide. It is not necessary that alcoholic refreshments should be served in order to caught under Expln. 2. 6. The third point made out is that part of the expenses had been on employees themselves. This is a new case being made out which is not found as a fact in any of the orders of the authorities below. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
