1981 (12) TMI 80

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..... ort)vide his consolidated order dt. 13th Dec., 1981, partly retained the disallowance made by the Income-tax Officer(ITO for short) on account of messing expenses which were treated as entertainment expenses. 2. We have heard both the sides. We have perused the papers placed before us. Admittedly, the assessee derived income from dalali on cotton, hundi and house property. It claimed that the exp .....

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..... action. It is seen that the commission shown by the assessee was to the ex tent of Rs. 67,104 and Rs.87,240 respectively and the claims for messing expenditure were only for Rs. 5,522 and Rs.7,448 for the two respective assessment years. Having regard to the nature and line of the business of the assessee, we are of the opinion that the claim of the assessee was within reasonable limit and the sam .....

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