Supreme Court · 1995 INSC 347 · Decided 9 May 1995
Commissioner of Income-Tax v. Patel Brothers and CO. LTD. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 347 · [1995] SUPP. 1 S.C.R. 235
- Case number
- CIVIL APPEAL No. 1455/1976
- Decided
- 9 May 1995
- Bench
- J.S. VERMA, N.P. SINGH, M.K. MUKHERJEE (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 37
Headnote
B Income Tax Act, 1961 : Section 37(2-A) (As it stood prior to insertion of Explanation 2 i.e. prior to 1.4.1976)-0bject and Interpretation of-'Entertainment Expenditure'- C Scope of-Assessee-Expenditure incumd in providing meals as a bare neces- sity to outstation customers-Finding that meals was not entertainment expen­ diture-Held such an expenditure was a permissible deduction-lnsertion of Explanation 2--Effect of-Explained. Words & Phrases-'Entertainment'-Meaning of-ln the context of In­ come tax Act, 1961: D The question involved in these appeals relates to the
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