MOHAN MEAKIN BREWERIES LTD. Vs. INCOME TAX OFFICER.

JUDGEMENT

(1.) THE assessed in appeal against order dated 22 -3 -1984 of the learned Commissioner or Income Tax (Appeals) IX, New Delhi for the assessment year 1981 -82.

(2.) THE assessed M/s. Mohan Meakin Breweries Ltd., Solan (H. P.) it is a public limited company which runs breweries, distilleries, factories of breakfast food, ice, bottles etc. The first ground relates to the alleged disallowance of Rs. 2,42,341 by way of entertainment expenses. The assessed had claimed in all Rs. 3,01,181 according to the following details : -

(3.) IN appeal the learned Commissioner of Income Tax (Appeals) did not accept the assessed's submission that expenses incurred out of humanitarian considerations could not be termed as expenditure on the provision of hospitality. So far as the other contention raised on behalf of the assessed namely that expenses on presentation, rail and road fares, cinema tickets, dry fruit on Diwali and a part of unsegregated expenses on refreshment on companys staff and guest should be treated separately and not processed u/s. 37(2A) is concerned, the learned Commissioner of Income Tax (Appeals) noticed that no details had been examined by the Income Tax Officer and Therefore, it was necessary to send back the matter to him for a decision afresh.