https://www.taxtmi.com/caselaws?id=192523 Repair and maintenance expenditure on residential quarters provided to employees was treated as allowable business expenditure because the quarters formed part of the industrial undertaking's business arrangements and were maintained to facilitate the manufacturing business. Employee occupation of the quarters was incidental and subservient to the main business, not an independent house-property activity, so assessment under section 9 was inapplicable to the claim. The expenditure was therefore regarded as laid out wholly and exclusively for business purposes under section 10(2)(xv), and the assessee succeeded. en-us Tue, 19 Mar 1957 00:00:00 +0530 Sat, 03 Jun 2017 16:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192523 Repair and maintenance expenditure on residential quarters provided to employees was treated as allowable business expenditure because the quarters formed part of the industrial undertaking's business arrangements and were maintained to facilitate the manufacturing business. Employee occupation of the quarters was incidental and subservient to the main business, not an independent house-property activity, so assessment under section 9 was inapplicable to the claim. The expenditure was therefore regarded as laid out wholly and exclusively for business purposes under section 10(2)(xv), and the assessee succeeded. Case-Laws Income Tax Tue, 19 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192523