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Expenditure on Club membership fees for business allowable
Case Law Details
- Case Name
- ISGEC Heavy Engineering Ltd Vs DCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Chandigarh
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ISGEC Heavy Engineering Ltd Vs DCIT (ITAT Chandigarh)
In the present case the assessee has incurred the expenses on account of club membership fees for the employees and to entertain customers, so, these were business expenses under section 37(1) of the Act. ITAT Follows Hon’ble Supreme Court Judgment in the case of CIT Vs. United Glass Mfg. Co. Ltd. reported at [2012] 28 taxmann.com 429.
FULL TEXT OF THE ITAT JUDGEMENT
This is an appeal by the Assessee against the order dt. 19/03/2019 of the Ld. CIT(A), Panchkula.
2. Following grounds have been raised in this appeal:
1. That the Ld. Com...
