https://www.taxtmi.com/caselaws?id=61670 The appeal was partly allowed in the case. The disallowance of office expenses due to an infraction of the law was rejected. Guest-house expenses disallowance under section 37(4) was upheld. However, the disallowance of conveyance and car expenses was deleted as they were not considered personal expenses for a private limited company. Poultry sheds were treated as plant and machinery, allowing for depreciation at 33.33% based on their essential function in the poultry-farming business. The Tribunal's decision was influenced by legal precedents and the functional test. en-us Wed, 06 Mar 2002 00:00:00 +0530 Wed, 22 Feb 2012 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61670 The appeal was partly allowed in the case. The disallowance of office expenses due to an infraction of the law was rejected. Guest-house expenses disallowance under section 37(4) was upheld. However, the disallowance of conveyance and car expenses was deleted as they were not considered personal expenses for a private limited company. Poultry sheds were treated as plant and machinery, allowing for depreciation at 33.33% based on their essential function in the poultry-farming business. The Tribunal's decision was influenced by legal precedents and the functional test. Case-Laws Income Tax Wed, 06 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61670