Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1986 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (9) TMI 47 - RAJASTHAN HIGH COURTExtract: ....... the circumstances of the case, the Tribunal was right in law in holding that the amount of Rs. 2,383 was incurred in providing tea, cold drinks etc. to its customers and was not expenditure within the meaning of section 37(2B) of the Income-tax Act, 1961. This part of the question is, therefore, answered in the affirmative and against the Revenue.
|