https://www.taxtmi.com/caselaws?id=69012 The Tribunal ruled in favor of the appellant, holding that the rent paid for employee accommodation, not meeting the guest house criteria, was deductible under section 30 of the Income-tax Act, 1961. The Tribunal found that the premises were used exclusively for company employees and business visitors, not strangers, making the rent an admissible business expense. The decision was based on the interpretation of statutory provisions and relevant legal precedents, rejecting the disallowance under section 37(4) and directing the Income Tax Officer to allow the deduction for the rent paid. en-us Wed, 20 Dec 1989 00:00:00 +0530 Mon, 04 Apr 2011 15:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69012 The Tribunal ruled in favor of the appellant, holding that the rent paid for employee accommodation, not meeting the guest house criteria, was deductible under section 30 of the Income-tax Act, 1961. The Tribunal found that the premises were used exclusively for company employees and business visitors, not strangers, making the rent an admissible business expense. The decision was based on the interpretation of statutory provisions and relevant legal precedents, rejecting the disallowance under section 37(4) and directing the Income Tax Officer to allow the deduction for the rent paid. Case-Laws Income Tax Wed, 20 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69012