2002 (8) TMI 61

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..... ure of entertainment expenses covered by section 37(2B) of the Income-tax Act, 1961? - 2. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in allowing the hotel expenses amounting to Rs. 12,912 sustained by the Commissioner of Income-tax (Appeals) in the head office claimed by the assessee as an admissible deduction by holding that it is not in the nature .....

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..... re of entertainment expenses covered by section 37(2B) of the Income-tax Act, 1961? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in allowing the hotel expenses amounting to Rs. 12,912 sustained by the Commissioner of Income-tax (Appeals) in the head office claimed by the assessee as an admissible deduction by holding that it is not in the nature o .....

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