Commissioner Of Income-Tax, ... vs Dascroi Taluka Co-Operative Purchase ... on 15 September, 1980
5.5 Reliance is also placed in the case of CIT vs.
Dascroi Taluka Coop Purchase & Sales Union Ltd,
126 ITR 413 of Hon'ble Gujarat High Court
judgment, where it was held that the amount spent
by the assessee society on purchase of stainless
steel utensils and other for the purpose of tour
expenses of members was considered to be
business expenditure within the meaning of Section
37 of the Act.