https://www.taxtmi.com/caselaws?id=71736 A small room used for business discussions, negotiations and incidental hospitality with visiting business principals was not a guest house in the true sense. Expenditure on the premises was incurred wholly for business purposes and business exigency, so it did not fall within the disallowance for guest house expenses. The amount was therefore allowable as a business deduction under section 37(1), and the disallowance was unsustainable. en-us Tue, 04 Aug 1981 00:00:00 +0530 Tue, 26 Apr 2011 17:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71736 A small room used for business discussions, negotiations and incidental hospitality with visiting business principals was not a guest house in the true sense. Expenditure on the premises was incurred wholly for business purposes and business exigency, so it did not fall within the disallowance for guest house expenses. The amount was therefore allowable as a business deduction under section 37(1), and the disallowance was unsustainable. Case-Laws Income Tax Tue, 04 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71736