https://www.taxtmi.com/caselaws?id=64910 The Appellate Tribunal overturned the Commissioner (Appeals)' decision to allow deductions for repairs and depreciation related to a guest house. The Tribunal held that specific provisions in sub-sections (3) and (4) of section 37 of the Income-tax Act, which deal with expenses on the maintenance of a guest house, override general provisions in sections 30 and 32. Therefore, deductions for repairs and depreciation connected with the guest house were deemed incorrect, and the Tribunal reinstated the Income Tax Officer's disallowance of these expenses. en-us Thu, 23 Oct 1986 00:00:00 +0530 Fri, 11 Feb 2011 11:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64910 The Appellate Tribunal overturned the Commissioner (Appeals)' decision to allow deductions for repairs and depreciation related to a guest house. The Tribunal held that specific provisions in sub-sections (3) and (4) of section 37 of the Income-tax Act, which deal with expenses on the maintenance of a guest house, override general provisions in sections 30 and 32. Therefore, deductions for repairs and depreciation connected with the guest house were deemed incorrect, and the Tribunal reinstated the Income Tax Officer's disallowance of these expenses. Case-Laws Income Tax Thu, 23 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64910