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of <h1>Partners' Hotel Expenses Disallowed Above Limit under Income-tax Act</h1> <h3>Shama Magazine Versus Commissioner Of Income Tax</h3> Shama Magazine Versus Commissioner Of Income Tax - [1998] 232 ITR 430, 150 CTR 652 The High Court of Delhi ruled in a reference under section 256(1) of the Income-tax Act, 1961 that the disallowance of hotel expenses of partners exceeding the prescribed ceiling was justified. The court held that partners are included in the meaning of 'any other person' under the Income-tax Rules, 1962. The decision favored the Revenue and no costs were awarded.
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