https://www.taxtmi.com/caselaws?id=63551 Section 37(4) was construed purposively (Heydon's mischief rule) to curb lavish guest-house expenditure, and its Explanations were held to be drafted in the widest terms to cover all maintenance outgoings, including rent and repairs, and to bar depreciation on guest-house buildings and assets. Applying the interpretive principle that a specific provision prevails over general provisions, s. 37(4)-(5) was held to override the general deduction and depreciation provisions in ss. 30-32, notwithstanding divergent HC views on the interplay. Consequently, the disallowance of rent and repairs claimed as guest-house expenditure was upheld and the appeal was dismissed. en-us Fri, 04 Oct 2002 00:00:00 +0530 Mon, 05 Jan 2026 17:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63551 Section 37(4) was construed purposively (Heydon's mischief rule) to curb lavish guest-house expenditure, and its Explanations were held to be drafted in the widest terms to cover all maintenance outgoings, including rent and repairs, and to bar depreciation on guest-house buildings and assets. Applying the interpretive principle that a specific provision prevails over general provisions, s. 37(4)-(5) was held to override the general deduction and depreciation provisions in ss. 30-32, notwithstanding divergent HC views on the interplay. Consequently, the disallowance of rent and repairs claimed as guest-house expenditure was upheld and the appeal was dismissed. Case-Laws Income Tax Fri, 04 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63551