COMMISSIONER OF INCOME-TAX versus ARVIND MILLS LTD.
Indian Income Tax Act 1961 Business Expenses Recurring Expenses In the nature of entertainment expenditure incurred on the delivery of hospitality, whether through the supply of food or beverage, or in any other way, the assessor of legitimate expenditure on food or beverage. Expenses provided are not allowed. It is stated that the expenses incurred under section 37 (2b) should not be allowed under the amount incurred on the allowable deductions, cost refreshments, etc. for employees working in the office, factory or workplace. Should be allowed as an expenditure on providing food separately. The rest of the money included in the definition of entertainment expenses incurred should be exempted from the interpretation of the Indian Income Tax Act, 1961, section 37 (2A), 2.
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