https://www.taxtmi.com/caselaws?id=62558 The Tribunal upheld the disallowance of guest house expenses and telephone charges but allowed the deduction of the license fee. The disallowance of guest house expenses was based on specific provisions of sections 37(4) and (5), despite conflicting High Court decisions. The Tribunal reasoned that these provisions override general provisions such as sections 30 and 32. Telephone charges related to the guest house were disallowed as they were not covered under any specific provision. The deduction of the license fee was allowed as the liability accrued and was paid in the relevant year. en-us Fri, 16 Dec 1994 00:00:00 +0530 Thu, 20 Jan 2011 13:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62558 The Tribunal upheld the disallowance of guest house expenses and telephone charges but allowed the deduction of the license fee. The disallowance of guest house expenses was based on specific provisions of sections 37(4) and (5), despite conflicting High Court decisions. The Tribunal reasoned that these provisions override general provisions such as sections 30 and 32. Telephone charges related to the guest house were disallowed as they were not covered under any specific provision. The deduction of the license fee was allowed as the liability accrued and was paid in the relevant year. Case-Laws Income Tax Fri, 16 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62558